دانلود کتاب Budgeting and public expenditures in OECD countries 2019.

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Foreword Acronyms Executive Summary Methodological Note Country coverage Country codes (ISO codes) Survey approaches and use of data 1. An introduction to budgeting: Everywhere, budgeting is the same and different 1.1. Introduction 1.1.1. Continuity and Change in Budgeting (1) Enabling (2) Constraints (3) Perennials (4) Political Demands 1.1.2. Process and Policy 2. Fiscal Policy Management 2.1. State of Public Finances 2.1.1. The economic context for public financial management 2.1.2. Fiscal balance and public debt 2.1.3. Revenue, expenditure and public investment 2.1.4. Public expenditure: structure, composition and dynamics 2.2. Recent Fiscal Policy Developments 2.2.1. Continuity of fiscal policy and changed areas 2.2.2. Priority areas that receive additional resources compared with the previous plan 2.2.3. Reform of budgetary governance Notes 3. Budgeting institutions, rules and frameworks 3.1. Institutional Frameworks 3.1.1. Legal basis for budgeting 3.1.2. Responsibilities of the CBA 3.2. Fiscal objectives and fiscal rules 3.2.1. Framework for sound and sustainable fiscal policy 3.2.2. Types and legal foundation of fiscal objectives and fiscal rules 3.2.3. Enforcement of fiscal rules 3.2.4. Alignment with medium-term strategic planning 3.2.5. Medium-term expenditure framework Main structure of MTEF Approval, coverage and monitoring of MTEF 3.3. Top-down budgetary management 3.3.1. Approaches to top-down budgetary management 3.3.2. Resolution of budgetary disputes Note References 4. Budgetary Management and Control 4.1. Budget execution 4.1.1. Flexibility in budget execution Two flexibility measures are widely used: Other flexibility measures are used to varying degrees: 4.1.2. Control and Monitoring 4.1.3. Supplementary budgets 4.2. Budget Reporting 4.2.1. Comprehensiveness of budget documents and financial reports Accounting basis Coverage of expenditures 4.2.2. Institutional coverage of fiscal reports 4.2.3. Frequency of budget execution reports 4.2.4. External Audit 4.3. Conclusion 4.4. Special focus: Fiscal risks 4.4.1. Introduction 4.4.2. Institutional arrangements 4.4.3. Framework for fiscal risks management 4.4.4. Monitoring, measurement and disclosure of fiscal risks Monitoring Measurement Disclosure 4.4.5. Mitigation of fiscal risks 4.4.6. Conclusion Notes References 5. Parliament’s role in budgeting 5.1. Introduction 5.2. Encouraging fiscal responsibility 5.2.1. Pre-budget debate 5.2.2. Legislative scrutiny of medium term budgetary frameworks 5.2.3. Legislative scrutiny of long-term sustainability 5.3. The budget approval process 5.3.1. Bicameralism – what role for upper houses? 5.3.2. Time available for legislative debate 5.3.3. Voting on budget totals 5.3.4. Amendment powers 5.4. The role of committees 5.5. In-year and ex post oversight 5.6. Analytical support 5.6.1. Committee staff 5.6.2. Specialised research services or staff 5.6.3. Independent fiscal institutions (IFIs) 5.7. Openness and public participation Notes References 6. Open, Transparent and Inclusive Budgeting 6.1. Budget Transparency 6.1.1. Budget documents published 6.1.2. Citizen’s budget guides 6.1.3. Open budget data 6.1.4. Budget impact assessments 6.2. Citizen consultation 6.2.1. Consultative mechanisms used to engage citizens 6.2.2. Participative budgeting 6.3. Special Focus: Gender Budgeting 6.3.1. Existence of gender budgeting Legal foundations for gender budgeting 6.3.2. Tools of gender budgeting Gender information published alongside the budget 6.3.3. Support for the implementation of gender budgeting 6.3.4. First pass at a composite indicator on Gender budgeting References 7. Quality of public expenditures: Budgeting for performance, results and value-for-money 7.1. Introduction 7.2. Spending reviews 7.2.1. Effectiveness of spending reviews 7.2.2. Notable innovations in spending review practices 7.3. Performance budgeting 7.3.1. Notable practices in performance budgeting 7.3.2. Economic development indicators such as FDI (OECD) and Doing Business (World Bank). 7.3.3. Towards OECD Good Practices in Performance Budgeting 7.4. Evaluation 7.4.1. Impact of evaluations 7.4.2. Notable practices in evaluations 7.5. The Performance Continuum: Towards an integrated approach to evaluation, spending review and performance management Note References 8. Capital budgeting, Infrastructure Governance and PPPs 8.1. Capital Budgeting Framework 8.2. Strategic planning and prioritisation 8.3. Key practices for value-for-money assessment 8.4. Public Private Partnership (PPP) Practices Notes References Annex 8.A. Chapter 8 annex 9. Country Profiles Budgetary Governance in Practice: Australia Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Austria Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Belgium Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Canada Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Chile Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Czech Republic Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Denmark Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Estonia Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Finland Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: France Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Germany Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Greece Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Hungary Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Iceland Economic context Developments in budgetary governance Budgetary Governance in Practice: Ireland Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Israel Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Italy Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Japan Economic context Fiscal policy plans Budgetary Governance in Practice: Korea Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Latvia Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Luxembourg Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Mexico Economic context Fiscal policy plans Developments in budgetary governance Budgeting Governance in Practice: The Netherlands Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: New Zealand Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Norway Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Poland Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Portugal Economic context Fiscal policy plans Budgetary Governance in Practice: Slovak Republic Economic context Fiscal policy plans Budgetary Governance in Practice: Slovenia Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Spain Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Sweden Economic context After several years of high GDP growth and rapidly increasing employment, Sweden has entered a phase of more subdued GDP growth. Housing construction has increased rapidly in recent years, but housing investment has started to fall and are expected t... Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: Switzerland Economic context Developments in budgetary governance Budgetary Governance in Practice: Turkey Economic context Fiscal policy plans Developments in budgetary governance Budgetary Governance in Practice: United Kingdom Economic context Fiscal policy plans Developments in budgetary governance Annex A. General Government country data overview Annex B. First pass at a composite index on gender budgeting Annex A. General Government country data overview Annex B. First pass at a composite index on gender budgeting