OECD journal on budgeting Volume 4, Issue 3, Legal framework for budget systems: an international comparison Volume 4, Issue 3, Legal framework for budget systems: an international comparison
| Autor principal: | |
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
2004.
Paris : 2004. |
| Colección: | OECD journal on budgeting ;
4/3 |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705423706719 |
Tabla de Contenidos:
- ""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""
