Toward a Framework for a Budget Law for Economies in Transition

Author/Editor:

Bill Allan

Publication Date:

December 1, 1994

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

This paper discusses basic principles underlying budget law and reviews key features of budget legislation in several OECD countries as a basis for development of budget legislation in economies in transition to a market environment (EITs). It recommends a broad structure and a number of specific provisions that could be included in budget law for EITs.

Series:

Working Paper No. 1994/149

Subject:

Budget execution and treasury management Budget planning and preparation Expenditure Fiscal accounting and reporting Fiscal law Fiscal policy Public financial management (PFM)

English

Publication Date:

December 1, 1994

ISBN/ISSN:

9781451856866/1018-5941

Stock No:

WPIEA1491994

Pages:

44

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