Search Results - subject_exact:"Finanzplanung der öffentlichen Hand"

Lebanon : Government Personnel Spending: Scoping a Medium-Term Spending Envelope

Carroll, Nick - 2026

This public sector pay mission scoped the available data and presents an indicative baseline and scenarios for reform. There is limited room for major increases in personnel spending and careful prioritization is needed. If implemented in 2025, adjustments to pension benefits, expanded military...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612615

OECD review of the Italian Parliamentary Budget Office

2026

This OECD Review of the Italian Parliamentary Budget Office (UPB) assesses the institution against international standards and evaluates how it can remain effective. The Review finds that the UPB has established a strong reputation for independent and high-quality analysis. However, Italy faces...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630127

Mandatory spending in budgeting in selected OECD countries

2026

Large portions of spending by national governments can be considered mandatory, in that they are incurred through legislative requirements rather than annual budget approvals. As populations age and public debt increases, the impact of mandatory spending on the budget is increasing. If large...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015631408

Mapping the relationship between budget process and firm performance : a global perspective review

Nguyen Thi Thanh Thao - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643361

Making Budgets Work for Women : Gender-Responsive Budgeting in 50 Economies

Niesten, Hannelore Maria L.; Ferraz Di Ricco, Luiza; … - 2026

Public budgeting plays a central role in shaping gender outcomes. Gender responsive budgeting (GRB) applies a gender lens across the public financial management cycle - budget planning, allocation, execution, and evaluation to ensure that public spending advances gender equality and inclusive...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655934

Reimagining gender budgeting framework in India : linking fiscal outlays and gendered outcomes

Bhanumurthy, N. R.; Hazarika, Bhabesh; Chakravarty, Aritri - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015672931

From secrecy to transparency : can publicly accessible digital budgets deliver better value?

Olarewaju, Tolu - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061944

Analyse des Doppelbudgets 2027/28: die Konsolidierung geht weiter

Feigl, Georg; Beran, Sarah; Schimmerl, Johannes; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016071235

Participatory budgeting with cumulative votes

Skowron, Piotr; Slinko, Arkadii; Szufa, Stanisław; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016082915

Budget Credibility in Sub-Saharan Africa

Lopez Murphy, Pablo - 2026

This paper analyses budget credibility in Sub-Saharan Africa, where fiscal plans frequently diverge from execution. Using a new dataset covering 39 countries during 2021–24, it documents persistent deficit overruns driven by optimistic revenue forecasts, overruns in current spending, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087465

Malaysia: Implementing a Medium-term Expenditure Framework

2026

This technical assistance provided guidance to implement a Medium-Term Expenditure Framework (MTEF) in Malaysia anchored in the 2023 Public Finance and Fiscal Responsibility Act, which represented progress in establishing fiscal rules supported by a medium-term fiscal perspective. Key challenges...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087515

FY2027-FY2029 Medium-Term Budget

2026

The global economic and financial environment is characterized by profound transformation and heightened uncertainty, including that stemming from the war in the Middle East. In this context, demand for Fund engagement is expected to remain strong, continuing to require difficult trade-offs...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087761

A general framework for participatory budgeting with additional constraints

Rey, Simon; Endriss, Ulle; Haan, Ronald de - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015189535

Fiscal transparency and budgetary processes in India : issues before the 16th Finance Commission

Nayudu, Sri Hari; Chakraborty, Lekha - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015327633

Public finances under substantial consolidation pressure : medium-term budget projection 2025 to 2029

Loretz, Simon; Pitlik, Hans - 2025

The medium-term budget projection for 2025 to 2029 indicates a persistently high need for fiscal consolidation in Austria's public finances. If the consolidation measures announced by mid-April remain unchanged, the general government deficit would remain close to 4 percent of GDP throughout the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015418836

The core in participatory budgeting can be empty

Maly, Jan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467995

FY2026-FY2028 Medium-Term Budget

2025

The global economy has proven resilient in the post-pandemic period, with global disinflation continuing, but with significant remaining uncertainty. This backdrop and transformations in the economic landscape are driving strong demand for Fund engagement. The proposed budget is guided by the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015451980

The use of financial information for budget cuts under unprecedented fiscal pressure

Kim, Bong Hwan; Yun, Jun Hyun; Jang, Inkee - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015407439

Doppelbudget 2025/26: knappe Mittel und neue Prioritäten

Feigl, Georg; Premrov, Tamara; Schultheiss, Jana - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015434246

Bridging the data gaps in India : the case of capital spending

Singh, Anoop; Malani, Radha; Gupta, Shruti - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436679

Exploring community public budget preferences for transport electrification : evidence from a contingent budget allocation study in New South Wales, Australia

Pellegrini, Andrea; Rose, John M.; Hensher, David A. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436696

An assessment of the euro area fiscal stance in 2025 and 2026, considering the flexibility for higher defence spending

2025

This Economic Brief analyses the euro area fiscal stance, i.e. the impulse that national and the EU budgets provide to the euro area economy, with a focus on the 2024-2026 period. In the euro area, the European Central Bank (ECB) is entrusted with the objective of maintaining price stability...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015440126

Risiken für die Umsetzung des Sondervermögens Infrastruktur und Klimaneutralität : Kapazitätsengpässe dürften zu Verzögerungen und Preissteigerungen führen

Burstedde, Alexander; Puls, Thomas; Tiedemann, Jurek - 2025 - Stand: September 2025

Das Sondervermögen Infrastruktur und Klimaneutralität (SVIK) soll den staatlichen Investitionsrückstand in Deutschland auflösen. Damit dieses Mammutprojekt gelingen kann, zeigt diese Studie wesentliche Stolpersteine auf und gibt konkrete Handlungsempfehlungen. Der Bund hat seine...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458790

Bridging the budget divide : how PEFA assessments and PFM reforms diagnose the budget reliability

Nayak, Dinesh Kumar; Jena, Pratap Ranjan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446317

Report on budgetary and financial management : financial year 2024

2025

This report has been drawn up in accordance with Article 63 of Regulation (EU) 2018/1727 of the European Parliament and of the Council of 14 November 2018 on the EU Agency for Criminal Justice Cooperation (Eurojust) (henceforth, "Eurojust Regulation" or "EJR"), replacing and repealing Council...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015429665

FY2025 Budget Outturn

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613105

The development of New Public Financial Management scholarship : from global warning to emerging warnings

Roberto, Fabiana; Grossi, Giuseppe; Guthrie, James; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614949

Social equity in public budgeting : an analysis of Maryland's counties

Martínez Guzmán, Juan Pablo; Beachley, Laura; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615007

Floods, public budgets and fiscal resilience : evidence from Italian municipalities

Bellocchi, Alessandro; Lodi, Chiara; Marin, Giovanni; … - 2025

We examine the impact of extreme hydrogeological events on local governments' fiscal responses in Italy between 2016 and 2022, with a focus on how local public finances contribute to disaster resilience. Leveraging the staggered timing of disaster declarations and employing a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015553647

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Floods, public budgets and fiscal resilience : evidence from Italian municipalities

Bellocchi, Alessandro; Lodi, Chiara; Marin, Giovanni; … - 2025

Book / Working Paper

Measuring achievements : can cohesion policy programmes effectively monitor their performance?

Molica, Francesco; Santos, Anabela M.; Conte, Andrea - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015588364

Budgeting in Singapore in 2025

2025

Singapore has adapted its budget framework in response to changes in the rate of economic growth, increases in the expenditure needs of its population, a global health pandemic, and policy initiatives that range from climate action to national security. This paper considers the Singapore's...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629030

Strengthening public financial management in Montenegro

2025

This paper examines public financial management in Montenegro, with a particular focus on budget preparation, execution and reporting. Montenegro's public financial management system is supported by a well-articulated legal and institutional framework, but significant implementation challenges...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629599

National fiscal plans under the new EU fiscal rules : An initial assessment

Gréus, Christian - 2025

This paper provides an assessment of the national medium-term fiscal structural plans submitted by EU countries and compares them to the prior guidance issued by the Commission. The national plans are instrumental in ensuring sustainable fiscal policy in the euro area, while providing fiscal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630020

Programme and performance budgeting in Chile

2025

This policy paper presents key findings on the current state of programme and performance budgeting in Chile and outlines recommendations to strengthen the framework. It begins by presenting the OECD Performance Budgeting Framework and highlighting good practices from across OECD countries. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630046

Gender Budgeting-Bericht 2024 : ESF Plus-Bundesprogramm Förderperiode 2021-2027

2025 - Stand: Mai 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015415677

Mitigating performance limitations and challenges faced by parliament's budgetary oversight committees in Botswana

Marata, Keneilwe Pearl - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015573682

What Germany's medium-term fiscal plan means for Europe

Zettelmeyer, Jeromin; Darvas, Zsolt M.; Welslau, Lennard - 2025

Germany's July 2025 medium-term fiscal-structural plan exposes the tension between raising public investment in a low-risk country and the requirement in European Union fiscal rules for member state debt to comply with the 60 percent of GDP public debt ratio benchmark. Germany's plan seeks to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533702

Participatory budgeting implementation as institutional work : an Australian case study

Ma, Ruichen; Ukwatte Jalathge, Sarath Lal; Mihret, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085157

FY2025-FY2027 Medium-Term Budget

2024

The Executive Board of the International Monetary Fund approved the 2025-27 financial years (FY25-27) medium-term budget. While the global economy has shown resilience to successive adverse shocks, the overall global economic context remains complex with slow and uneven growth, increased...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015058456

South Sudan : Strengthening Budget Execution

Tchelishvili, Nino - 2024

Public financial management reforms in the Government of South Sudan are proceeding within a challenging environment as the post-civil war recovery remains fragile. As a result, the Ministry of Finance and Planning faces significant challenges in preparing realistic budgets and enforcing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015058706

Toward financial optimization : assessing the influence of budget process on effective accounting management

Nguyen Thi Thanh Thao - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014584143

Budget management legalization and its impact on land finance : evidence from the implementation of the 'New Budget Law

Wang, Kun; Chang, BinBin; Chen, Zuo; Wang, Kun - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015076678

Cost accounting as a set of instruments for performance budgeting in local government units

Szolno, Olga - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014536135

A case for spending restraint in Canada : how the federal government can balance the budget

Munro, Grady; Fuss, Jake - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014492310

Cumplimiento y alineamiento presupuestario de los ODS en España : proyecciones a 2030

Cruz Prego, Fernando de la; Onrubia, Jorge - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014525026

Attracting and securing budgets for agricultural and applied economics departments

Holt, Matthew T.; Homans, Frances R.; Lusk, Jayson L.; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015097597

Fiscal governance in the Western Balkans : an analysis of fiscal rules, fiscal councils, and medium-term budgetary frameworks

Jovanović, Branimir; Madzarevic-Sujster, Sanja; … - 2024

This paper presents a detailed analysis of fiscal frameworks across the six Western Balkan economies utilizing a newly compiled dataset based on the European Commission's Fiscal Governance Database. The analysis reveals that although all six Western Balkan countries have implemented some form of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015164551

OECD papers on budgeting

OECD - Paris : OECD Publishing - Volume 2024, 1-

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015115052

Statement of estimates of the European Commission for the financial year 2025 : preparation of the 2025 draft budget

2024

Working Document II presents information on the human resources of the EU institutions and executive agencies, and in particular for the Commission, both for the establishment plans and for external personnel and across all headings of the multiannual financial framework. Moreover, pursuant to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015277872

The planning of public investments in EU Member States : long-term strategy, selection & budgeting issues

2024

Leveraging insights from the academic literature, this paper discusses the challenges and practical solutions in the planning of public investment projects and illustrates them with survey evidence from the EU Member States. The paper starts with strategic planning, which covers a 10-to-20-year...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015322379