OECD journal on budgeting. Volume 4, Issue 3, Legal framework for budget systems: an international comparison [electronic resource].

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Series:

OECD journal on budgeting ; 4/3

Language:

English

Subjects (All):

Budget--Law and legislation.

Budget.

Finance, Public--Law and legislation.

Finance, Public.

Physical Description:

1 online resource (483 p.)

Place of Publication:

Paris : OECD, 2004.

Paris : OECD Publishing, 2004.

Language Note:

English

Contents:

""Table of Contents""; ""Foreword""; ""Public Governance and Territorial Development Directorate, OECD""; ""OECD Journal on Budgeting""; ""Board of Advisors""; ""Preface""; ""Executive Summary""; ""Sharp differences exist in the legal framework for budget systems""; ""Public finance and legal theories do not explain inter-country differences in budget system laws""; ""Political variables and legal culture help explain the inter-country differences""; ""Norms for budget systems have been issued and many should be in budget system laws""

""Budget reforms are a major reason why budget- related laws have been changed""""Budget system laws are adopted to strengthen the powers of the legislature or the executive""; ""Country studies reveal a multiplicity of reasons for adopting budget-related laws""; ""Conclusions""; ""Part I. Comparative Law, Constitutions, Politics and Budget Systems""; ""1. Introduction""; ""2. Budget processes""; ""2.1. Budgeting: a five-stage process""; ""Figure I.1. The roles of Parliament and the executive in the budget cycle""; ""2.2. How are the different legal frameworks for budget systems organised?""

""Figure I.2. Different models for organising the legal framework of budget systems""""3. Can economic theory explain the differences?""; ""3.1. New institutional economics""; ""3.2. Law, economics and public choice theory""; ""3.3. Constitutional political economy: budgetary rules and budgetary outcomes""; ""3.4. Can game theory help?""; ""4. Can comparative law explain the differences?""; ""Box I.1. Comparative law: Aspects of relevance for budget system law""; ""4.1. Families of legal systems and the importance of the constitution""

""Box I.2. Purposes of constitutions and characteristics of statutes""""4.2. Absence of norms for constitutions partly explains differences in budget system laws""; ""4.3. Hierarchy within primary law also partly explains differences in budget-related laws""; ""Box I.3. Hierarchy of laws: The example of Spain""; ""4.4. Not all countries complete all steps of formal law-making processes""; ""Box I.4. Steps in making law""; ""4.5. Greater use is made of secondary law in some countries""; ""Table I.1. Delegated legislation and separation of powers""

""4.6. Decisions and regulations of the legislature are particularly important in some countries""""4.7. Customary law and coalition agreements are relatively important in some countries""; ""4.8. Are laws “green lights� or “red lights�?""; ""5. Forms of government and budget system laws""; ""5.1. Constitutional or parliamentary monarchies""; ""5.2. Presidential and semi-presidential governments""; ""5.3. Parliamentary republics""; ""5.4. Relationship between forms of government and budget system law""

""Table I.2. Differences in selected budgetary powers of the executive and the legislature""

Notes:

Description based upon print version of record.

Includes bibliographical references.

ISBN:

92-64-02260-0