Academic literature on the topic 'Budgetary power'
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Journal articles on the topic "Budgetary power"
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Krupnikov, Yanna, and Charles Shipan. "Measuring Gubernatorial Budgetary Power." State Politics & Policy Quarterly 12, no. 4 (November 13, 2012): 438–55. http://dx.doi.org/10.1177/1532440012453591.
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Farmer, Richard D. "Budgetary Consequences of Selling Federal Power Assets." Public Budgeting Finance 18, no. 1 (March 1998): 78–93. http://dx.doi.org/10.1111/1540-5850.01123.
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Covaleski, Mark A., and Mark W. Dirsmith. "The budgetary process of power and politics." Accounting, Organizations and Society 11, no. 3 (January 1986): 193–214. http://dx.doi.org/10.1016/0361-3682(86)90021-8.
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Puspita, Lisa Martiah Nila, Rifaatul Khoiriyah, and Lukluk Fuada. "Nilai Personal Dan Kesenjangan Anggaran - Sebuah Hubungan Kausalitas." Jurnal Dinamika Akuntansi dan Bisnis 3, no. 1 (July 24, 2016): 46–56. http://dx.doi.org/10.24815/jdab.v3i1.4396.
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The study aimed to investigate individual values that involved in planning activities. This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour. To determine the budgetary slack in this survey, 30 accounting students at Bengkulu University as respondents performed the specific task in December 2014. Firstly, they prepared a budget based on the real need, then the slack was created. Data was analysis by using multiple linear regression. The regression results indicated that the value of achievement and power values positively effected on budgetary slack. This meant that the higher the value of a person's achievement and power, the greater budgetary slack occurred. While the value of tradition negatively affected the budgetary slack, which means that the higher the value of tradition in the possession, the smaller the budgetary slack done. The limitation of this study was the measurement of the individual values obtained low result which indicated lack of correlation between the items in questionnaires. Therefore, the suggestion for future research is to improve or review the questionnaires that are used in this study.
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Mkasiwa, Tausi Ally. "Reforms and budgetary oversight roles in Tanzania." Journal of Public Budgeting, Accounting & Financial Management 32, no. 1 (December 24, 2019): 1–25. http://dx.doi.org/10.1108/jpbafm-12-2018-0155.
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Purpose The purpose of this paper is to investigate how the new Budget Act (2015) and the new budget cycle influence and were influenced by the contextual environment of the Tanzanian parliament and how this changed parliamentarians’ (MPs) budgetary oversight roles. Design/methodology/approach The paper employed analytical concepts explained in the contextual framework proposed by Alsharari et al. (2015) to explore changes in budgetary oversight roles after the implementation of the reforms. Interviews, video clips and document review were employed in the data collection. Data were analyzed using the thematic approach. Findings The values of the new Budget Act and the new budget cycle were in conflict with the prevailing institutions, political and power aspects. The MPs modified a few provisions in the new Budget Act and in the new budget cycle. Legitimating budgetary oversight roles as a result of institutional pressure emerged but stopped. Although there was a change in MPs formal powers and MPs involvement in budgetary oversight, there was stability as the change was ineffective. Research limitations/implications The paper only extracted relevant aspects of the contextual framework, which were sufficient to achieve the objective of the paper. Moreover, the study was conducted only a few years after the implementation of the reforms. Therefore, it might be too early to reach conclusions. Yet, the paper serves as the basis for further studies investigating changes in budgetary oversight roles after the implementation of the reforms. Practical implications In order for the parliament to hold the government accountable to the electorate, there is a need for reforming the nature of the government system, improving MPs capacity, harmonizing Budget Act with prevailing constitution and demonstrating the political will to use MPs’ formal powers. The findings suggest that effective change in budgetary oversight by focusing on formal institutions only is unlikely. Originality/value This paper provides a more robust explanation on how the integration of institutional, political and power aspects shape budgetary oversight roles in parliaments. It is the first paper to explore accounting change using the contextual theoretical framework in an organization of a parliamentary nature. The paper responds to Kim’s (2018) call for conducting case studies to explore changes in budgetary oversight roles by investigating potential attributes of institutions when operating in practice.
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Pronina, L. I., A. N. Beloborodov, and A. A. Gorodnichenko. "INTER-BUDGETARY REGULATION IN THE CONTEXT OF THE CREATION OF A UNIFIED SYSTEM OF PUBLIC POWER IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/1, no. 129 (2022): 73–89. http://dx.doi.org/10.36871/ek.up.p.r.2022.09.01.008.
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The relevance of the study is due to the need to improve the efficiency of inter-budgetary regulation in Russia. The article is aimed at identifying the effectiveness of the use of both individual mechanisms and instruments of inter-budgetary regulation, and their combination to achieve optimization of their operation in Russia. The dependence of the development of inter-budgetary regulation on changes in the system of public power in the direction of strengthening its unity is studied. Leading in the study of this problem are the methods of correlation and indicative planning, which allow to comprehensively consider the model of inter-budgetary regulation in Russia and abroad.
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Ma, Jun, and Muhua Lin. "“The Power of the Purse” of Local People's Congresses in China: Controllable Contestation under Bureaucratic Negotiation." China Quarterly 223 (August 11, 2015): 680–701. http://dx.doi.org/10.1017/s0305741015000867.
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AbstractSince the 1999 budget reform, and for the first time in China, local people's congresses (LPCs) have begun to exert “the power of the purse.” Based on our fieldwork and survey, we argue that while LPCs have strengthened their budgetary oversight since the reform, they continue to employ a strategy of “embeddedness.” Although certain LPCs have become more contentious, they tend to veil contestations in bureaucratic negotiation in order to avoid uncontrollable budgetary conflicts. The strategy adopted by LPCs in budgetary oversight provides a case for examining the recent debate over the behaviour patterns of LPCs in legislative oversight.
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Jimenez, Benedict S. "Power to the People? The Initiative Process and Fiscal Discipline in City Governments." Urban Affairs Review 55, no. 5 (February 16, 2018): 1280–311. http://dx.doi.org/10.1177/1078087418756534.
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Does giving citizens the power to decide budget policies improve fiscal discipline in the local public sector? This study examines the effects of local initiatives on city budgetary solvency or the ability of city governments to generate revenues to meet their service and financial obligations in a fiscal year. Budgetary imbalance in the public sector has been blamed on self-interested bureaucrats and elected officials who desire budgets that are higher than that preferred by the median voter. The initiative gives citizens the power to directly decide budget issues. Research shows that voters are more fiscally conservative than government officials, which suggests that fiscal discipline will improve if citizens exercise greater control over budgeting. Using data from audited financial reports for midsized and large cities from 2006 to 2012, the empirical analysis indicates that initiative cities have weaker budgetary solvency compared with noninitiative cities.
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Cusack, Thomas R. "Contention and Compromise: a Comparative Analysis of Budgetary Politics." Journal of Public Policy 5, no. 4 (October 1985): 497–519. http://dx.doi.org/10.1017/s0143814x00003299.
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ABSTRACTThis paper attempts to place the role of defense spending within the overall context of the budgetary process. Using an extended version of the ‘Competing Aspirations Level Model’ based on the behavioral theory of decision-making, major budgetary aggregates, total spending, defense spending, exhaustive civilian expenditures, and capital outlays, are modelled as outcomes of independently generated aspirations, based on parochial organizational and environmental influences, and a reconciliation process reflecting the bargaining power of budgetary agents. An empirical assessment of the model's performance is conducted using the experience of thirteen national governments, including seven western industrialized states and six developing states. The results of this statistical analysis suggest that the model provides a useful basis for understanding and comparing budgetary processes and outcomes.
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SATURNO, JAMES V. "Congress and the Establishment of a National Budget System in the United States during the Progressive Era." Journal of Policy History 35, no. 2 (March 1, 2023): 281–306. http://dx.doi.org/10.1017/s089803062200029x.
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AbstractIn order to establish a new national budget system during the Progressive Era, Congress had to overcome an earlier convention in which it used detailed appropriations in an attempt to control the budgetary actions of federal agencies and the president served no formal role. Incremental changes to strengthen congressional budgetary controls proved inadequate but provided reformers with an opportunity to supplant the existing orthodoxy, resulting in the Budget and Accounting Act of 1921. Although most studies have focused on the Act in terms of its effects on presidential power and presidential/congressional relations, this study focuses on congressional actions and debates to show how reform was rooted in long-standing congressional concerns about the need to control agency budgetary actions and was understood at the time as a culmination of those efforts, not simply as a case of Congress enhancing presidential power at its own expense.
Dissertations / Theses on the topic "Budgetary power"
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Goguel-Mazet, Émilien. "Recherche sur la transparence en droit des finances publiques." Electronic Thesis or Diss., Aix-Marseille, 2021. http://www.theses.fr/2021AIXM0559.
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La transparence est une préoccupation toujours plus croissante dans nos sociétés. Cet essor du thème se constate dans l’ensemble des domaines du droit. Dans la discipline des finances publiques, de nombreux auteurs ont évoqué la transparence comme une exigence démocratique qui répondrait au souci d’assurer le respect du consentement de l’impôt, pierre angulaire de l’élaboration d’un droit budgétaire et d’essor du parlementarisme. Si la centralité de la transparence dans le droit public financier est couramment admise, peu de travaux ont traité de la relation qui lie cette notion à la matière. Cette monographie se propose donc d’étudier le caractère principiel de la transparence pour le droit des finances publiques. Elle s’attache ainsi, dans le respect d’une méthode conceptuelle, à analyser le caractère premier de la transparence dans le droit des finances publiques. Cela revient à apprécier d’une part le caractère instituant de la transparence, c’est-à-dire sa capacité à établir et structurer le droit public financier. Cela revient, en outre, à analyser son caractère institué pour le droit public financier, trouvant les fondements de son émergence et de son développement dans les fins poursuivies par cette matière : l’exercice du pouvoir financier. La transparence des finances publiques sera ainsi abordée comme un objet de savoir au cœur de la dévolution et de la répartition du pouvoir financier, ce qui confère le dynamisme et le caractère évolutif de la disciplineTransparency is a growing concern in today's society. This development of the theme can be seen in all areas of the law. In the field of public finances, many authors have referred to transparency as a democratic requirement that would respond to the concern to ensure respect for the consent to taxation, a cornerstone of the development of budgetary law and of the growth of parliamentarianism. Although the centrality of transparency in public finances is widely acknowledged, few works have dealt with the relationship between this notion and the subject. This monograph therefore proposes to study the principled nature of transparency for public finances. It thus endeavours, in accordance with a conceptual method, to analyse the primary character of transparency in public finances. This means, on the one hand, assessing the constitutive character of transparency, i.e. its capacity to establish and structure public finances. It also means analysing its instituted character for public finances, finding the foundations of its emergence and development in the purposes pursued by this subject: the exercise of budgetary power. The transparency of public finances will thus be approached as an object of knowledge at the heart of the devolution and distribution of budgetary power, which bestows on this subject its dynamism and its evolutionary character to this subject
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Лиходій, П. "Проблеми вдосконалення системи органів бюджетного контролю." Thesis, Запорізький національний університет, 2007. http://essuir.sumdu.edu.ua/handle/123456789/60896.
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Аналізуються повноваження органів бюджетного контролю. Пропонуються удосконалення системи органів бюджетного контролю.Powers of budgetary control are analyzed. Improvement of the the system of budgetary control are offered.
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Зоріна, Я. В. "Бюджетні повноваження органів місцевого самоврядування." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70824.
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В роботі охарактеризовано фінансову основу місцевого самоврядування в Україні та поняття бюджетних повноважень органів місцевого самоврядування, їх види. Розглянуто загальну характеристику окремих органів місцевого самоврядування: а саме сільських, селищних та міських рад; виконавчих органів місцевих рад та інших органів місцевого самоврядування. Досліджено сутність та значення реформи бюджетної децентралізації в Україні та визначити її вплив на зміст бюджетних повноважень, з’ясовано, які завдання стояли перед реформою бюджетної децентралізації в Україні та визначено вплив на обсяг бюджетних повноважень бюджетної децентралізації в Україні. Охарактеризовано проблеми, які пов'язані з впровадженням бюджетної децентралізації в Україні, та запропонувано шляхи вирішення проблем, що виникають у процесі реалізації зазначеної реформи.
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Зикунов, Д. В. "Учасники бюджетного процесу: повноваження та проблеми їх реалізації." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70885.
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У роботі визначено поняття учасників бюджетного процесу та охарактеризувано їх повноваження. Досліджено поняття, зміст та особливості бюджетних повноважень. Охарактеризувати порядок реалізації повноважень, пов’язаних з формуванням та використанням бюджетних коштів, а також щодо здійснення контролю за дотриманням бюджетного законодавства. Визначено основні проблеми реалізації бюджетних повноважень учасниками бюджетного процесу України.
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Shim, Sung-Eun. "L’évolution des procédures décisionnelles du Parlement européen : 1952-1986." Thesis, Paris 10, 2015. http://www.theses.fr/2015PA100053/document.
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Le Parlement européen (PE) n’a occupé en 1957 qu’une place secondaire, ce qui entraînait une grande déception auprès des parlementaires, mettant en cause ses pouvoirs consultatifs qui ne portait qu’un sens symbolique. En valorisant la démocratie et la séparation des pouvoirs, le PE pourrait sortir de l’impasse à travers l’exploitation maximale de la procédure consultative. Jusqu’à l’Acte unique européen, le champ d’application de la consultation ne cesse de s’élargir. Idem pour l’augmentation des revendications du respect de son droit d’information et de consultation envers le Conseil. Le manque de moyens juridiques de contraindre le Conseil à accepter les avis du PE, qui se voient systématiquement refusés, nécessite le changement de position parlementaire dans les années 70 dans les relations entre les deux institutions. Les nouvelles procédures à effets juridiques, telles que la reconsultation, le droit d’approbation sur les accords internationaux et la codécision, ont été revendiquées, pourtant de manière irrégulière. Les mesures pour le renforcement des pouvoirs budgétaires se voient s’adopter, de sorte qu’elles favorisent non seulement le contrôle parlementaire en la matière, mais aussi le renforcement des pouvoirs dans les questions non-budgétaires : les pouvoirs législatifs. Le droit d’information et le pouvoir de consultation sur les activités budgétaires, ainsi que le contrôle effectif sur les budgets et leurs dépenses, font eux aussi l’objet de revendications parlementaires. Le Conseil européen et la Cour des comptes étaient également invoquées comme destinataires de ces revendications afin de persuader le Conseil et la Commission. Cette présente analyse démontre que le PE, tel qu’il est aujourd’hui, est un résultat de la collaboration dans les premières décennies avec les autres institutions et les grandes figures des États membres, lesquels jouent un rôle important pour orienter la discussion dans les CommunautésThe nature of the secondary place reserved for the European Parliament (EP) in 1957 brought about a big disappointment of the European representatives and critics of its consultative powers only of, then, symbolic significance. Putting emphasis on the principles of democracy and separation of powers, the EP attempted to come out of impasse by using at maximum the consultative procedures. Until the Single European Act, the demands of the EP on respect for information and consultation obligation by the Council continue to increase. Also was asserted an extended application of consultative procedure to the issues, for which the EP had not been obligatorily consulted by the Council. Lack of legal means to make the Council accept the opinions and demands of the EP, which had scarcely been adopted by the Council, can explain the position change of the EP during the 70s vis-à-vis the Council and the Commission. The new procedures with legal effects, such as re-consultation, the power of approbation regarding of international agreements and co-decision, have been insisted, but not consistently.Reinforcement of the EP’s budgetary powers aimed not only at enhancement of parliamentary control in the budgetary activities of the European Communities, but also at reinforcement of non-budgetary powers: legislative powers. The parliamentary demands for the respect by the Council of information and consultation obligations and for effective control over budgets and expenditures were part of the EP’s struggles to be justly recognized in the map of European political institutions. When the European Council and the Court of Auditors were also addressed the sort of demands, the EP aimed to persuade thereby the Council and the Commission.This present analysis shows that the EP, as is today, is a result of the collaboration with other institutions and important figures of the Member States, which played an important role to guide the discussion in the Communities
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Jirouchová, Michaela. "Modely financování územní samosprávy z hlediska výkonu přenesené působnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125104.
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This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.
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Sy, Aboubakry. "La transparence dans le droit budgétaire de l'Etat en France." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D027.
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Le droit public financier est congénitalement lié à la question de la transparence budgétaire. Notre entrée dans la modernité politique s’est en effet accompagnée d’une réelle volonté de garantir la clarté de la gestion des deniers publics. Pourtant, aujourd’hui encore, la réalisation de cette transparence n’est pas totalement aboutie. Ainsi, sa conceptualisation, qui est un préalable indispensable à sa mise en œuvre effective, est loin d’être évidente. Alors que l’on pouvait légitimement s’attendre à ce que la force actuelle de l’exigence de transparence lui assure un ancrage assez aisé, les obstacles sont encore nombreux. D’ailleurs, ils ne méritent pas tous d’être critiqués. Il existe des motifs légitimes pour une part, sinon d’opacité, du moins de discrétion pour certaines activités sensibles de l’État. En revanche, tous les autres cas d’opacité budgétaire sont illégitimes. Malgré tout, la transparence a réussi à s’affirmer à la fois comme une finalité de notre ordonnancement budgétaire – à laquelle concourent les prérogatives financières du Parlement et les principes budgétaires classiques – mais aussi comme un moyen d’action indispensable à la bonne gestion des finances publiques et à la crédibilité financière de l’État. Quant à sa concrétisation, la notion de transparence budgétaire n’est pas clairement reconnue par notre droit positif qui devrait pourtant, à notre avis, en faire un objectif de valeur constitutionnelle. Pour ce qui est de sa mise en œuvre pratique, elle reste encore perfectible, même si des progrès significatifs ont été enregistrés depuis l’entrée en vigueur de la loi organique relative aux lois de finances du 1er août 2001Public finance law is naturally linked to the issue of budget transparency. Our transition into the modern political society is indeed accompanied by a genuine desire to ensure clarity in the management of public funds. Yet, even today, the fulfilment of this transparency is not completely successful. Thus, its conceptualization, which is an essential prerequisite for its effective implementation is far from being obvious. While one could legitimately expect that the current force of the transparency requirement guarantees a relatively easy anchorage, obstacles are still numerous. Besides that, they do not all deserve to be criticized. There are legitimate grounds to some extent, if not a lack of transparency, at least a level of discretion for certain sensitive activities of the State. In contrast, all other cases of no budget transparency are illegitimate. Despite this, transparency has managed to assert itself both as an end to our budget scheduling – to which the financial prerogatives of the Parliament and the traditional budget principles take part – but also as an essential means of action to better manage the public finances and the financial credibility of the state. As for its implementation, the notion of budgetary transparency is not clearly recognized in the French positive law which should, in our opinion, make it an objective of constitutional value. With regard to its practical implementation, it is still perfectible, even though significant progress has been made since the organic law on finance laws of August 1st, 2001 came into force
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Catania, M., I. Litsios, and Mark J. Baimbridge. "Legislative budgetary power and fiscal discipline in the Euro Area." 2021. http://hdl.handle.net/10454/18519.
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YesPurpose – The objective of this study is to understand the budgetary role of national legislatures in Euro Area (EA) countries and to analyse implications for fiscal discipline. Design/methodology/approach – Building on the budget institutions literature, a legislative budgetary power index for all the 19 EA countries is constructed using OECD and European Commission data as well as data generated from questionnaires to national authorities. A two-way fixed effects panel data model is then used to assess the effect of legislative budgetary power on the budget balance in the EA during 2006-15. Findings - Overall, in the EA, formal legislative powers vis-à-vis the national budgetary process are weak but there is more legislative involvement in SGP procedures and legislative budgetary organisational capacity is generally quite good. In contrast to the traditional view in the budget institutions literature, our empirical findings show that strong legislative budgetary power does not necessarily result in larger budget deficits. Research limitations/implications – Data on legislative budgeting was available from different sources and timeseries data was very limited. Practical implications – There is scope to improve democratic legitimacy of the national budgetary process in the EA, without necessarily jeopardising fiscal discipline. Originality/value – The constructed legislative budgetary power index covers all the 19 EA countries and has a broad scope covering various novel institutional characteristics. The empirical analysis contributes to the scarce literature on the impact of legislative budgeting on fiscal discipline.
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Gaspar, Carlos Pedro Marques. "Comparação dos processos orçamentais: o caso de Portugal nos países da OCDE." Master's thesis, 2015. http://hdl.handle.net/10071/10799.
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Esta dissertação procura refletir sobre o processo orçamental nas suas fases mais determi-nantes. Inicialmente procede-se a uma apresentação de conceitos que é posteriormente com-pletada com a exposição das experiências reais num número relevante de países. Esta análi-se teórica, completada com práticas orçamentais, permitirá formar uma ideia mais sólida sobre a realidade. A comparação de diferentes realidades normativas, socioculturais, económicas, financeiras e políticas solidifica esta análise.
A investigação tem como objetivo aprender com diferentes práticas procurando arrolar o que está em maior dissonância com a realidade portuguesa. Estas diferenças encontradas podem vir a ser objeto de projetos de melhoria na procura de um sistema orçamental mais resiliente.
O presente trabalho estrutura-se em três capítulos. No primeiro capítulo apresenta-se o caráter específico e o enquadramento legal da Administração Pública, assim como os mais importantes modelos teóricos de organização das administrações públicas e as origens do Orçamento do Estado usando, para tal, uma explanação bibliográfica. O segundo capítulo descreve e apresenta os principais conceitos sobre os temas e as diversas fases do orçamen-to do Estado. Por fim, o terceiro capítulo apresenta os dados sobre os processos orçamentais dos países da OCDE, com referência a 2012, com base na “International Budget Practices and Procedures Database” que permite a comparação entre as práticas dos países, salientan-do especificamente o caso português.This dissertation seeks to reflect on the budgetary process and its most crucial stages. Firstly, there is a presentation of concepts that is further completed with the presentation of the current experiences in a relevant number of countries. This theoretical analysis, supplemented with budgetary practices will form a solid idea about the reality. The comparison of different regula-tory, socio-cultural, economic, financial and political realities solidifies the analysis. The investigation aims to learn from different practices looking for what is in greater disso-nance with the Portuguese reality. These differences may be a subject of improvement in search of a more resilient budgetary system. The present paper is structured in three chapters. The first chapter presents the specific characteristics and the legal framework of the public administration, as well as the most im-portant theoretical models of public management and the origins of the budget for the public sector. For this purpose it was used an explanation essay. The second chapter presents and describes the main concepts about the different stages of the budget of the public sector. Fi-nally, the third chapter presents data about the budgetary techniques in OECD countries, with reference to 2012, based on "International Budget Practices and Procedures Database" which allows the comparison between the practices of the countries, with a special emphasis on the Portuguese case.
Books on the topic "Budgetary power"
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Outside Moscow: Power, politics, and budgetary policy in the Soviet republics. New York: Columbia University Press, 1987.
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Kosiak, Steven. Air Force plans for the 21st century: A budgetary perspective. Washington, DC: Center for Strategic and Budgetary Assessments, 1996.
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United States. Congress. House. Committee on the Budget. Economic and budgetary effects of national energy policy: Hearing before the Committee on the Budget, House of Representatives, One Hundred Seventh Congress, first session, hearing held in Washington, DC, June 20, 2001. Washington: U.S. G.P.O., 2001.
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Trofimov, Al'bert. Budget systems of Russia and China: issues of legal regulation. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836238.
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The monograph is devoted to the analysis of the patterns of development of modern legal regulation of budgetary systems in the Russian Federation and the People's Republic of China. The range of issues under study includes clarification of the structures of budget systems in selected jurisdictions, identification of the specifics of legal regulation of the formation and expenditure of extra-budgetary and budgetary funds, study of the features of the delimitation of powers of state (municipal) authorities for public finance management. A comparative analysis of the legal regulation of the budgetary systems of Russia and China is presented.
For a wide range of readers interested in the issues of legal regulation of budget systems. It can be useful for students, postgraduates and teachers of law and economics universities.
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F, Prescott James. An examination of the budgetary relationship between the U.S. Supreme Court and Congress, 1789-2005. Lewiston, N.Y: Edwin Mellen Press, 2009.
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Louis, Fisher. Six Budgetary Duties. Oxford University Press, 2014. http://dx.doi.org/10.1093/acprof:oso/9780199856213.003.0006.
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This chapter discusses the basic principles of the spending power; confidential and covert spending; the President's duty to submit a national budget; presidential refusal to spend appropriated funds (impoundment); the Budget Act of 1974; President Reagan and the Gramm–Rudman Act; the Iran-Contra affair; and the failure of the elected branches to control national deficits.
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Naqvi, Ijlal. Access to Power. Oxford University PressNew York, 2022. http://dx.doi.org/10.1093/oso/9780197540954.001.0001.
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Abstract Pakistan would desperately like to produce enough electricity, but it usually doesn’t. This is the rare issue on which government and private sector can unite, and it is the cause of suffering for rich and poor alike across the entirety of the country. Despite prioritization by successive governments, targeted reforms shaped by international development actors, and featuring prominently in Chinese Belt and Road Investments, the Pakistani power sector still stifles economic and social life across the country. This book explores state capacity in Pakistan by following the material infrastructure of electricity across the provinces and down into cities and homes. It argues that the national challenges of budgetary constraints and power shortages directly result from conscious strategic decisions that are integral to Pakistan’s infrastructural state. Electricity shortages are one of the many poor governance outcomes characteristic of low- and middle-income countries. Standard development thinking points to an absence of institutions in comparison with an idealized and distant other country, with governance reform programs formulated accordingly. However, an orientation toward what Pakistan is not takes us away from how it actually functions and to whose benefit. Electricity governance in Pakistan reinforces relations of power between provinces and the federal center, contributes to the marginalization of subordinate groups in the city, and orients citizens toward a patronage-based relationship with the state through encounters with street-level bureaucrats. Looking through the lens of the electrical power sector reveals how Pakistan works, and for whom.
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US GOVERNMENT. Economic and budgetary effects of national energy policy: Hearing before the Committee on the Budget, House of Representatives, One Hundred Seventh Congress, ... held in Washington, DC, June 20, 2001. For sale by the Supt. of Docs., U.S. G.P.O., [Congressional Sales Office], 2001.
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Chaisty, Paul, Nic Cheeseman, and Timothy J. Power. Budgetary Authority and Coalition Management. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198817208.003.0008.
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This chapter considers how presidents use their budget powers and the allocation of targeted discretionary spending to manage their coalitions. It considers the costs of budget tool deployment (in terms of time, controversy, and economic resources), and the factors that affect these costs: system-level factors (government transparency, federalism, personal-vote elections), coalition-level factors (coalition size, fragmentation, and heterogeneity), and conjunctural factors (economic crises and energy prices). It explores these factors with cases of budget tool deployment in Ukraine, Ecuador, and Russia. The Ecuadorean and Russian cases illustrate the divergent effects of resource dependence on the cost of budget tool dependence. Finally, it uses data from MP surveys to show the high value that legislators attribute to budget tools, and to illustrate how the composition of coalitions affects the costs that presidents are likely to face.
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Prah Ruger, Jennifer. WHO and Other United Nations Agencies. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780199694631.003.0008.
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WHO’s establishment in 1948 marked a new era, and “Health for All” became the hope. For decades, WHO was prominent in GHG, coordinating worldwide efforts against smallpox, handling international reporting, and managing disease outbreaks through the IHR. Still today, the world community expects WHO to solve global health governance problems, and maintain its unique coordinating function. It is the only agency with authority to develop and implement international health law. But today’s WHO is a weakened institution, riddled with budgetary problems, power politics, and diminished reputation. WHO’s failings in the 2014 West African Ebola outbreak demonstrated that it lacks the capacity to prevent and contain pandemics. Nor does it have coordination capacity, accountability, a master global health plan, or reliable compliance mechanisms. WHO’s vision of “Health for All” remains unfulfilled. Other UN agencies have important health functions but present vexing issues of their own.
Book chapters on the topic "Budgetary power"
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Troxel, Tiffany A. "Budgetary Powers: the Power Struggle between the Executive and Legislature." In Parliamentary Power in Russia, 1994–2001, 134–64. London: Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9780230505735_7.
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van Nispen, Frans K. M., and Maarten de Jong. "Evidence-Based Budgetary Policy: Speaking Truth to Power? 1." In Routledge Handbook of Comparative Policy Analysis, 143–66. New York, NY : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315660561-10.
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"The First Part of System Improvement: Rational Allocation of the Power of Budgetary Supervision." In Budgetary Supervision in China, 93–114. WORLD CENTURY PUBLISHING CORPORATION, 2014. http://dx.doi.org/10.1142/9781938134579_0004.
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Martin, Shane, and Kaare W. Strøm. "The Budgetary Process." In Legislative Assemblies, 239–59. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780198890829.003.0010.
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Abstract To help us understand better the challenges of legislative capacity and accountability within the three ideal-typical models of legislative assemblies developed in Chapter 1 (the members’ assembly, the leaders’ assembly, and the voters’ assembly), this chapter focuses on the role of legislative assemblies in the budgetary process. The primary objective is to explore current-day cross-national variation in legislative assemblies’ power of the purse. We expect an assembly’s budgetary capacity to be related to its purposes. A members’ assembly may use the budgetary process to seek rents or win personal votes for incumbent members (or at least the more influential ones), to the detriment of fiscal discipline. In contrast, a voters’ assembly and a leaders’ assembly will in different ways seek to overcome the collective action problems of budgeting for a large number of discrete local constituencies. Leaders’ assemblies will tend to pursue budgetary policies with broader sets of beneficiaries and preferably diffuse costs, falling mainly on the supporters of the political “outs.”
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"6 Goals, Tactics, and the Budgetary Conundrum, 1947-1948." In A Preponderance of Power, 220–65. Stanford University Press, 1992. http://dx.doi.org/10.1515/9781503621930-010.
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"Canadian Budgetary Institutions: Power, Politics, and Contending Ideas." In Canadian Public Budgeting in the Age of Crises, 85–116. McGill-Queen's University Press, 2013. http://dx.doi.org/10.1515/9780773588523-008.
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James, O’Connor. "Political Power and Budgetary control in the United States." In The Fiscal Crisis of the State, 64–96. Routledge, 2017. http://dx.doi.org/10.4324/9781315132044-4.
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Bourdaghs, Michael K. "The Ghosts of Anticommunism and Neoliberalism." In Reconsidering American Power, 445–64. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780199490585.003.0014.
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This chapter revisits the critiques of area studies carried out in the 1980s and the 1990s. Area studies programmes during the Cold War were dominated by social scientists, but today’s programmes are almost exclusively the domain of the humanities. The US government and allied foundations sharply reduced budgetary support for Asian studies, with the void being filled by state and state-related entities from East Asia pursuing so-called ‘soft power’ strategies. Today the majority of dissertations in the field claim some measure of critical politicality, whether in terms of postcolonialism, gender and sexuality studies, or environmentalism. Many of the direct targets of the original critique of area studies of the 1980s and the 1990s have seemingly dissolved—and yet area studies continues to thrive as an institution underwriting American power. The chapter explores how we can renew and reenergize the critique of area studies in its latest guise.
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"Financing of Power Projects." In Power System Planning Technologies and Applications, 191–212. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0173-4.ch012.
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Economy and finance represent major factors in the planning process. For power system planning, the investments are very huge in amount (billions of dollars). In this free market era, almost all governments are trying to reduce budgetary expenses. This results in governments divorcing themselves from being involved in such huge investments. The economy of scale forces governments to rely on the private sector. However, as the profit is the driving force for the private sector, incentives must be set clear, and regulations must be flexible enough to encourage the Public-Private Partnership (PPP), which comprises many financing schemes. These may be attractive to the private sector and, hence, enable the financing of such projects. This chapter discusses issues related to economic feasibility and financing factors that govern investment in the power industry. Different PPP schemes are discussed in further details and their potential contribution and roles in the future of the power industry are pinpointed.
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Rodrigue, Tiina K. O. "Information Technology Security as Scored by Management Budget." In Advances in Library and Information Science, 258–80. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-5829-3.ch012.
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In information technology security as scored by management budget, the author examines information technology (IT) security in the context of organizational management, business, complexity leadership theories, and current IT security scholarship. Based on well-known organizational power and politics theory as well as accounting, budget, and management literature, the chapter examines what is known about the impact of power and politics on IT security and the importance of budgetary gamesmanship as illustrated by understanding that the budget as a game, the politics of allocation within an organization, the influence of budgetary bias and how it shapes what CISOs must understand and master, the unfunded mandate impediment through which each the organization picks winners and losers under the auspices of “doing more with less.” The author suggests a future framework for IT security-management-budget review that includes measures that track expenditure versus the power alignment and how to gauge the net effect on an organization's information-technology security posture.
Conference papers on the topic "Budgetary power"
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Serbetci, Walter I. "Optimization Concerns for Combined Cycle Power Plants: II — Optimum Fuel Gas Heating." In International Joint Power Generation Conference collocated with TurboExpo 2003. ASMEDC, 2003. http://dx.doi.org/10.1115/ijpgc2003-40096.
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As the second study in a sequence of studies conducted on the optimization of combined cycle plants [Ref. 1], this paper presents the effects of fuel gas heating on plant performance and plant economics for various 1×1×1 configurations. First, the theoretical background is presented to explain the effects of fuel gas heating on combustion turbine efficiency and on the overall efficiency of the combined cycle plant. Then, *CycleDeck-Performance Estimator™ and *GateCycle™ computer codes were used to investigate the impact of fuel gas heating on various 1×1×1 configurations. The configurations studied here are: 1) GE CC107FA with three pressure/reheat HRSG and General Electric PG7241(FA) gas turbine (Fig. 1), 2) GE CC106FA with three pressure/reheat HRSG and General Electric PG6101(FA) gas turbine and, 3) GE CC 107EA with three pressure/non-reheat HRSG with General Electric PG7121(EA) gas turbine. In all calculations, natural gas with high methane percentage is used as a typical fuel gas. Hot water from the outlet of IP economizer is used to heat the fuel gas from its supply temperature of 80 °F (27 °C). Heating the fuel gas to target temperatures of 150 °F, 200 °F, 250° F, 300 °F, 350 °F, 375 °F, 400 °F and 425 °F ( 66, 93, 121, 149, 177, 191, 204 and 218 °C), the combustion turbine power output, the combustion turbine heat rate and the plant power output and the corresponding heat rate are determined for each target fuel temperature. For each configuration, the heat transfer surface required to heat the fuel gas to the given target temperatures are also determined and budgetary price quotes are obtained for the fuel gas heaters. As expected, as the fuel temperature is increased, the overall efficiency (therefore the heat rate) improved, however at the expense of some small power output loss. Factoring in the fuel cost savings, the opportunity cost of the power lost, the cost of the various size performance heaters and the incremental auxiliary power consumption (if any), a cost-benefit analysis is carried out and the economically optimum fuel temperature and the corresponding performance heater size are determined for each 1×1×1 configuration.
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White, Paul F., and Gerti Kola. "Milwaukee Streetcar Overhead Contact System: A Challenging Design Effort." In 2019 Joint Rail Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/jrc2019-1294.
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The new Milwaukee Streetcar system has been in the planning, design and construction phases for over 10 years and on November 2, 2018, operations with a combined overhead contact system and streetcar battery power commenced ushering in a new era of growth for the City of Milwaukee. Many challenges in the design and construction of the overhead contact line and power system were encountered during this time period including budgetary constraints, multiple pole location changes, underground obstacles, low clearance bridges, alignment changes, utility conflicts, and changing vehicle requirements. The line was originally designed for pantograph operation but soon adapted for pole/pantograph current collection and then changed back to pantograph only current collection during the final design. The original design consisted of underground feeder cables to supplement a 4/0 contact wire but eventually not utilized due to budgetary constraints. Instead, a larger 350 kcmil contact wire was used with no paralleling feeder cables. The added weight of a 350 kcmil wire with wind, ice and low temperatures created high forces in the overhead contact system (OCS) leading to challenges in pole and foundation design where compliance to the National Electrical Safety Code (NESC) was required. The OCS style originally proposed and finally constructed used an inclined pendulum suspension (IPS) system that was constant tensioned with rotating springs deemed by the installing contractor superior to balance weights. The pendulum system was chosen as it is simple, lightweight, less visually obtrusive, and more economical than other suspension systems such as stitch and steady arm that are being used on other streetcar or light rail systems. IPS has provided Milwaukee with an excellent operating overhead contact system. Buildings along the route that were not historic structures were utilized where possible for span wire attachment but in many locations long bracket arms up to 40 feet long had to be used requiring special designs to keep the size of the pipes standard with the rest of the system. Challenges arose at low bridge underpasses where the contact wire had to be below required code height and special precautions had to be undertaken. Other areas such as the St. Paul Lift Bridge proved challenging as well where special electrically interlocked OCS devices were initially designed to de-energize the overhead wires and is further discussed with the reasoning for their use. This paper outlines the phases of design, the changes to the design that occurred over time, the challenges encountered to the OCS design, the method of design, and the final disposition of the design for construction. It further outlines the construction of the system and problems encountered with poles, foundations, bracket arms, traction power substations, contact wire, feeder cables, and winter conditions affecting the integrity of these structures and how some of these problems were solved.
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Thomas, Aby. "Managing Change in a High Growth Environment: Reference to Bahrain/Arabian Gulf." In ASME 2009 Pressure Vessels and Piping Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/pvp2009-77036.
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The industrial and construction scenario with specific reference to the Oil & Gas Industry, in the Arabian Gulf Region is demanding on resources especially during ‘high growth times’ driven by high oil prices. This creates considerable shortages in man-power, materials and equipment in the region. The Bahrain Petroleum Company (BAPCO) a fully integrated Oil and Gas Company has embarked on a massive Strategic Investment Program with some major projects already on-stream. Alongside these major projects, Up-grade, debottlenecking and technology enhancement Projects form a sizable component of the Investment Program. The company has over the past years developed procedures and processes to manage work within the Oil and Gas Fields, Refinery, Tank Farms and its own Shipping Wharf Operations in keeping with the highest safety and quality requirements. Purpose of this paper/ presentation is to detail out the adaptation of these procedures, processes and contracting strategies to manage the changing environment for the installation of mechanical and piping systems, executed on applicable ASME/API codes. Presentation will include contracting strategies which along with prudent management through a combination of various types of work contracts ensured close quality and budgetary control.
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Lomov, Mikhail, Yuri Piskovatsky, and Lyudmila Solozhentseva. "SEED PRODUCTIVITY OF ALFALFA IN NON-CHERNOZEM REGION." In Multifunctional adaptive fodder production 26 (74). ru: Federal Williams Research Center of Forage Production and Agroecology, 2021. http://dx.doi.org/10.33814/mak-2021-26-74-83-89.
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The results of selection studies conducted at the Central Experimental Base of the Federal State Budgetary Scientific Institution Federal Williams Research Center of Forage Production and Agroecology in the Non-Chernozem Zone of the Russian Federation are presented. Brief data on promising samples and hybrids of alfalfa created in the department of alfalfa breeding for seed productivity are presented. For a long time, alfalfa breeding was mainly in the direction of obtaining new varieties with high yields of fodder mass and little attention was paid to seed yields, which led to the creation of good varieties for collecting green mass and medium or even poor seed productivity. Therefore, the creation of varieties with high feed and seed productivity is the primary task of alfalfa breeding. For this purpose, the main methods of selection are used — polycross, interspecific and intervariety hybridization and selection. In the obtained populations, a careful selection for early ripeness, pollen fertility, plant flowering friendliness is carried out, the power of hybrids, their foliage and other useful indicators are taken into account. By the nature of flowering and pollination, alfalfa refers to cross-pollinating plants. For agricultural production, it is necessary to have alfalfa varieties not only with high, but also stable seed productivity, which does not depend on the conditions of the growing environment and the presence of pollinators.
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Gabor, Gabriel, and Doina Muresan. "THE PHYSIOGNOMY OF MILITARY CONFLICTS IN THE FUTURE AND THE NEED FOR TRANSFORMATION IN THE MILITARY." In eLSE 2013. Carol I National Defence University Publishing House, 2013. http://dx.doi.org/10.12753/2066-026x-13-042.
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In the future, war will mainly settle in the sphere of the politics and economics and will have as general purpose to aim at major economic projects, such as: control over strategic raw materials, from the point of view of their exploitation, access routes and trade markets; restricted access to high performance technologies; political and military control over some of the world's "hot spots" etc.. Basically, war will become an informational confrontation based on the use of certain mechanisms of distribution and combination of ways and means to support the conflict, falling within the politics area and hardly requiring any use of armed means. Transformation is a strategic imperative. At NATO member states defense ministries level, modernization needs to be shaped and influenced by the imperative realities specific to the competition in the information age. This is the age when power will directly depend on such aspects as: increased information dissemination capacity, easy access to information and increased decision-making speed. Military transformation involves changes in the doctrine, organization and structure of forces, capabilities, business intellingence, training, education and procurement, human rtesources management and budgetary programming which become the main areas where modernization of the military occurs. The strategies that define transformation cover three major areas: military culture, capabilities planning and capabilities transformation. NATO's credibility degree is and will also be depending on its military capabilities. Therefore, the final goal of the military organization transformation is to create new military capabilities that enable the armed forces to carry on operations across the entire spectrum of conflicts
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Tabatadze, Marina, and Anna Tandilashvili. "Budget administration mechanisms in the context of the global economy." In V National Scientific Conference. Grigol Robakidze University, 2023. http://dx.doi.org/10.55896/978-9941-8-5764-5/2023-242-253.
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In today's dynamic landscape, modern global systems are redefining the standards and priorities of national economic policies. Countries' economic status is experiencing significant shifts due to their participation in these systems. As a result of these changes, the current world economy is marked by the proliferation of regionalism and the emergence of spatial economic frameworks. Therefore, the classical economic concepts are evolving, giving rise to a new model known as economic nationalism. This paradigm shift generates new risks and increases their severity and scale. The overarching goal of economic policy is now centered around ensuring and predicting the stability of development. Discussions are underway to address the challenges of achieving economic balance and securing its social and institutional sustainability. In addition to the decentralization of the unified governance system, the global economy is characterized by the activation of centralized governance elements within the individual countries. This necessitates the development of new standards for global cooperation and the careful balancing of integrative and national development factors. The question of the government's influence on the economy and the delegation of its powers is once again becoming pertinent. The effective coordination of public administration is built upon the principle of government decentralization, which serves as the primary component of a democratic societal model and facilitates the transfer of management tools to the public. The key objectives of this research are centered around the optimal allocation of state government functions and study the hierarchical principles of territorial organization within the country, the fiscal mechanisms for distributing powers, as well as the particularities of structuring of the spatial economy and its budgetary provision mechanisms. The paper discusses the priority governance standards of modern world economic processes, their conceptual, institutional, and legal foundations, as well as the challenges related to the coordination of economic systems within the global environment. Additionally, the paper addresses the optimal distribution of functions between different budget levels and explores the role of budget system decentralization in economic management. The paper highlights the peculiarities of budget system decentralization in the context of Georgia. Keywords: coordination of economic systems, regionalism and spatial economy, optimal power distribution, budget decentralization, governance standards.
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Vallee, Glenn E., Philip Casey, and James Pinsonneault. "An Interdisciplinary Laboratory Experience for Sustainability." In ASME 2009 International Mechanical Engineering Congress and Exposition. ASMEDC, 2009. http://dx.doi.org/10.1115/imece2009-10389.
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A new senior level interdisciplinary lab experience has been developed at Western New England College which focuses on the use of biodiesel in an interdisciplinary engineering design and sustainability team project. A biodiesel generation system has been developed as part of two senior capstone design projects, and the system is capable of converting all of the waste vegetable oil (WVO) generated by the college food services department into biodiesel for use in diesel powered utility equipment on campus, and to heat the mechanical engineering laboratories. This fuel is also used to power vehicles designed as part of the senior level interdisciplinary lab experience which previously involved the development of a solar powered vehicle. Teams comprised of mechanical, electrical and computer engineering students are required to design and fabricate biodiesel powered vehicles designed to transport a payload across a race track in the shortest time possible using the biodiesel generated by each student team from waste cooking oil found on campus. Students gain hands on experience in the conversion of waste cooking oil into fuel and learn that the quality of the fuel generated plays an important role on vehicle performance. Students are given tight budgetary constrains to encourage the use of recycled materials and used parts found in the engineering labs. A mathematical energy model is developed to predict vehicle performance and an onboard data acquisition system is developed to measure performance parameters such as vehicle speed, engine rpm, and wind speed for comparison to the predictive energy model. Students are graded on vehicle performance on race day, the total cost of the vehicle and the vehicle weight. The experience gives students valuable insights into the interdisciplinary team dynamic and the importance of engineering for sustainability.
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Chichinadze, Boris. "Development Problems of Local Self-Governments in Modern Georgia." In Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.20.
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In accordance with the requirements of the "Local Self-Government Code", for the purpose of equal socio-economic development of the entire territory of the country, the relevant state authorities should establish relevant state standards and technical regulations in the field of self-governments' own and delegated powers. In local self-governments, the issue of budgetary independence and sustainable development of the municipal economy is even more difficult considering the Russia-Ukraine war and the unpredictable processes taking place in the world. Based on the current situation, local self-governments should develop an economic policy designed for internal and external risks. It is necessary to increase the competence of civil servants of local self-governments and accordingly to increase the share of local self-governments' own revenues in the total municipal budget. Local self-governments, in order to ensure the implementation of their powers, should support the local business sector as much as possible in order to additionally create new jobs. Local self-governments should develop such local development plans that take into account local capabilities as much as possible and ensure sustainable socio-economic development of citizens living in local self-governments. When drawing up local development plans, the experience of foreign developed countries and local self-governments should be used as much as possible. If necessary, local self-governments of Georgia should establish joint ventures with friendly foreign cities. Mutual sharing of experience and introduction of modern European innovations and innovations in local self-governments of Georgia should be done as much as possible. There are important measures to be taken in local self-governments, in the direction of reducing corruption, nepotism and shadow economy. One of the important problems in local self-governments is low competence of civil servants, lack of local initiatives, underestimation of successful civil servants. The created situation significantly worsens the quality of work of local self-governments and promotes the outflow of professional staff from local self-governments. The situation is further complicated by the fact that the demographic situation in the local governments (as well as in the whole country) has significantly deteriorated. If we do not confront the created situation with a sound and effective demographic policy, then the situation will become even more complicated in the near future, which may lead to a national catastrophe. The situation created in the world and in the region is very unusual, hence the socio-economic policy developed by the local self-governments is also unusual and should be calculated on external and internal risks. Article in Georgian.
Reports on the topic "Budgetary power"
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Mueller, Bernardo, Carlos Pereira, Lee J. Alston, and Marcus André Melo. Who Decides on Public Expenditures?: A Political Economy Analysis of the Budget Process: The Case of Brazil. Inter-American Development Bank, September 2005. http://dx.doi.org/10.18235/0009170.
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In this project, the authors analyze the budgetary process to determine who decides on public expenditures in Brazil. The focus is not so much on the actual fiscal outcomes that emerge from the budgetary process, but rather on the policy making process that generates those outcomes. This involves looking not only at the budgetary rules and institutions but also at the political institutions that determine the players involved, their motivations, their incentives, and their power. In essence: who can initiate proposals that affect the budget and spending, who can vote, who can veto, and what is the sequence in which these actions take place? The political institutions set the formal and informal rules under which these players interact, that is, the policy making game. The final outcomes from this game will vary over time as they are affected as well by economic and political shocks. Representative outcomes are those that mirror the preferences of society rather than those of specific groups. Outcomes are sustainable when they can be replicated over time without resulting in economic crises. In this project we describe the characteristics of budgetary outcomes in Brazil in terms of these criteria by showing how those outcomes map into the country's political institutions. The paper concludes by examining several reforms to the budgetary process in Brazil that have been proposed by politicians and academics and the authors' own policy recommendations.
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Hommes, Rudolf. Evolution and Rationality of Budget Institutions in Colombia. Inter-American Development Bank, January 1996. http://dx.doi.org/10.18235/0011585.
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The independence of central banks has an effect on the macroeconomic results of economies and ultimately on inflation. A similar relationship may exist between budget institutions and the fiscal performance of governments. Budget institutions may have a bearing on fiscal results. There is evidence that indicates that budgetary procedures favoring a stronger position of the budget authority vis-a-vis other members of government, or giving more power to the executive lead to greater fiscal discipline. This paper next examines the historical development of the budgetary institutions, and attempts to explain why and how the particularly Colombian pattern of fiscal behavior managed to develop.
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Pachón, Mónica, Guillermo Perry, and Mauricio Olivera. The Political Economy of Fiscal Reform: The Case of Colombia, 1986-2006. Inter-American Development Bank, May 2010. http://dx.doi.org/10.18235/0010934.
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This paper explores the characteristics of the political economy process that conditioned the scope and success of the combination of fiscal reforms before and after Colombias 1991 constitutional reforms. Using formal analysis of reforms and interviews with actors, reforms in taxation, decentralization, the budgetary process and pensions are examined in times of political crisis, economic crisis, and economic boom. The results generally confirm the hypothesis that increased political fragmentation and limited unilateral executive power after the 1991 reforms restricted the extent of reforms, particularly in tax law. Nonetheless, the enactment of piecemeal reforms was encouraged by crisis conditions.
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Santiso, Carlos, and Marco Varea. Strengthening the Capacities of Parliaments in the Budget Process. Inter-American Development Bank, November 2013. http://dx.doi.org/10.18235/0008433.
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In the past decade, parliaments have shown increasing activism in the budget process by demanding more information about the government's performance in managing public resources. Nevertheless, in Latin America and the Caribbean (LAC), parliaments face important challenges, taking an effective part in the budget process and in fiscal policy management. Their capacity to influence budgetary matters and more generally fiscal policy and public financial management is hindered not only by the centralized nature of the budget process, but also by the lack of technical and institutional capacity of parliaments themselves to exercise their budgetary powers. This policy brief argues that the creation of parliamentary budget offices (PBOs) can help strengthen their effectiveness and accountability in budget processes. Several countries in the region have created or are considering creating this type of mechanism. These offices can help strengthen the parliament as a competent and constructive partner with the finance ministries and compensate for the legislature's limited technical capacity and credibility in budget matters through a series of effects, including reducing asymmetries in fiscal information; simplifying fiscal information and improving the quality of budget analysis; enabling a more constructive budget debate, and improving the alignment of incentives among government branches. This paper analyzes the conditions for creating and maintaining these offices, evaluates the effectiveness of such institutional changes, and weighs the lessons learned from recent experiences in various countries of the region. The conclusion is that parliaments can strengthen their impact on the budgeting process not necessarily by increasing their budgetary powers, but by improving their institutional capacity to exercise those powers more effectively and responsibly.
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oztekin, selim. Reproduction of 'Solving Collective Action Problems under Separated and Shared Powers: The Benefits of Consolidating Executive Budgetary Powers, 1895–1940'. Social Science Reproduction Platform, October 2022. http://dx.doi.org/10.48152/ssrp-8bz5-5x51.
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Molinas, José R., and Aníbal Pérez-Liñán. Who Decides on Public Expenditures?: A Political Economy Analysis of the Budget Process in Paraguay. Inter-American Development Bank, November 2005. http://dx.doi.org/10.18235/0008733.
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Over the last decade, every Paraguayan administration has faced greater political challenges and financial pressures than its predecessor. The result has been a chronic fiscal deficit since 1995. This study disentangles the budget-making process in Paraguay by studying the key players influencing the budget cycle (preparation, approval, execution, and control), their powers, and their incentives. The document discusses how the incentives for cooperation affect the conditions for the sustainability of public expenditures, the efficient allocation of resources, and the representative quality of the spending. First the general theoretical framework based on both a transaction cost theory of the policymaking process and the public expenditure management literature is introduced. The authors emphasize the interactions between historical legacies, the overall institutional design, and budgetary procedures as factors that shape politicians' incentives to display cooperative behavior in the elaboration of the budget. Then, Paraguay's historical background, its current institutional framework, and the emerging features of the policymaking process are described. The formal and informal rules that guide the budget policy-making process are also addressed. The analysis is based on the formal instruments (the constitution and related laws) and on in-depth interviews with several policymakers in the executive branch and in Congress. Finally, it is discussed how the generally low incentives for cooperation have created negative conditions for the sustainability of public expenditures, the efficient allocation of resources, and the representative quality ofthe spending.