Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe
In recent years, governments in many regions have adopted a wide range of reforms to make fiscal policies more consistent and effective over the medium-term and emphasize the impact of policies and spending. Two reforms - performance budgeting (PBB...
| Main Authors: | , |
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| Format: | Other Financial Sector Study |
| Language: | English en_US |
| Published: |
Washington, DC
2013
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2009/01/16303041/current-issues-fiscal-reform-central-europe-baltic-states-2008-performance-based-budgeting-medium-term-expenditure-frameworks-emerging-europe http://hdl.handle.net/10986/12517 |
| id |
okr-10986-12517 |
|---|---|
| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY ACCOUNTABILITY STRUCTURES ACCOUNTING FRAMEWORK ACCRUAL ACCOUNTING ADMINISTRATIVE STRUCTURE AGGREGATE EXPENDITURE ANNUAL BUDGET APPROPRIATION APPROPRIATIONS ASSETS AUDIT OFFICE BANK POLICY BEST PRACTICES BUDGET ALLOCATION BUDGET CIRCULAR BUDGET CLASSIFICATION BUDGET CYCLE BUDGET DECISIONS BUDGET DEPARTMENT BUDGET EXECUTION BUDGET LAW BUDGET MANAGEMENT BUDGET PREPARATION BUDGET REFORM BUDGET REFORMS BUDGET REQUESTS BUDGET SYSTEM BUDGET SYSTEMS BUDGETARY FUND BUDGETARY FUNDS BUDGETARY INFORMATION BUDGETARY PERFORMANCE BUDGETARY REFORM CAPITAL EXPENDITURES CAPITAL PROJECTS CIVIL SERVICE CIVIL SERVICE REFORM CONFIDENCE CURRENT EXPENDITURES DEBT DEBT FINANCING DEBT MANAGEMENT DEBT SERVICING DECENTRALIZATION DECISION-MAKING EBF EDUCATION PROGRAM EMERGING ECONOMIES EXPENDITURE ALLOCATIONS EXPENDITURE PROGRAMS EXPENDITURES FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL POLICY FINANCIAL STATISTICS FISCAL BALANCE FISCAL DISCIPLINE FISCAL FRAMEWORK FISCAL POLICY FISCAL PROJECTIONS FISCAL REFORM GOVERNMENT EXPENDITURE HUMAN DEVELOPMENT INFLATION INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTERNATIONAL DEVELOPMENT JUDICIARY LAWS LEADERSHIP LEVY LIQUIDITY LIQUIDITY MANAGEMENT MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE FRAMEWORKS MEDIUM-TERM FISCAL MEDIUM-TERM FISCAL PLAN MINISTER MINISTERS MINISTRY OF FINANCE MONETARY FUND MONETARY INCENTIVES NATIONAL INVESTMENT PENSION PERFORMANCE BUDGETING PERFORMANCE BUDGETING REFORM PERFORMANCE CULTURE PERFORMANCE INDICATOR PERFORMANCE INDICATORS PERFORMANCE INFORMATION PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT FRAMEWORK PERFORMANCE MEASURES PERFORMANCE REPORTS PERFORMANCE TARGETS POLICY DECISION POLICY OBJECTIVES PORTFOLIO POVERTY REDUCTION POVERTY REDUCTION STRATEGY PROGRAM ASSESSMENT PROGRAM ASSESSMENT RATING TOOL PROGRAM BUDGETING PROGRAM CLASSIFICATION PROGRAM EFFECTIVENESS PROGRAM IMPLEMENTATION PROGRAM MANAGERS PROGRAM PERFORMANCE PROGRAM REVIEWS PROGRAM STRUCTURE PROVISIONS PUBLIC PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SECTOR PERFORMANCE PUBLIC SECTOR REFORM PUBLIC SERVICE PUBLIC SERVICES REFORM AGENDA RESERVE ROLLING PLAN STRATEGIC PLANS SUB-NATIONAL TAX TAX REVENUE TRANSPARENCY TREASURY WAGE POLICY |
| spellingShingle |
ACCOUNTABILITY ACCOUNTABILITY STRUCTURES ACCOUNTING FRAMEWORK ACCRUAL ACCOUNTING ADMINISTRATIVE STRUCTURE AGGREGATE EXPENDITURE ANNUAL BUDGET APPROPRIATION APPROPRIATIONS ASSETS AUDIT OFFICE BANK POLICY BEST PRACTICES BUDGET ALLOCATION BUDGET CIRCULAR BUDGET CLASSIFICATION BUDGET CYCLE BUDGET DECISIONS BUDGET DEPARTMENT BUDGET EXECUTION BUDGET LAW BUDGET MANAGEMENT BUDGET PREPARATION BUDGET REFORM BUDGET REFORMS BUDGET REQUESTS BUDGET SYSTEM BUDGET SYSTEMS BUDGETARY FUND BUDGETARY FUNDS BUDGETARY INFORMATION BUDGETARY PERFORMANCE BUDGETARY REFORM CAPITAL EXPENDITURES CAPITAL PROJECTS CIVIL SERVICE CIVIL SERVICE REFORM CONFIDENCE CURRENT EXPENDITURES DEBT DEBT FINANCING DEBT MANAGEMENT DEBT SERVICING DECENTRALIZATION DECISION-MAKING EBF EDUCATION PROGRAM EMERGING ECONOMIES EXPENDITURE ALLOCATIONS EXPENDITURE PROGRAMS EXPENDITURES FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL POLICY FINANCIAL STATISTICS FISCAL BALANCE FISCAL DISCIPLINE FISCAL FRAMEWORK FISCAL POLICY FISCAL PROJECTIONS FISCAL REFORM GOVERNMENT EXPENDITURE HUMAN DEVELOPMENT INFLATION INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTERNATIONAL DEVELOPMENT JUDICIARY LAWS LEADERSHIP LEVY LIQUIDITY LIQUIDITY MANAGEMENT MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE FRAMEWORKS MEDIUM-TERM FISCAL MEDIUM-TERM FISCAL PLAN MINISTER MINISTERS MINISTRY OF FINANCE MONETARY FUND MONETARY INCENTIVES NATIONAL INVESTMENT PENSION PERFORMANCE BUDGETING PERFORMANCE BUDGETING REFORM PERFORMANCE CULTURE PERFORMANCE INDICATOR PERFORMANCE INDICATORS PERFORMANCE INFORMATION PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT FRAMEWORK PERFORMANCE MEASURES PERFORMANCE REPORTS PERFORMANCE TARGETS POLICY DECISION POLICY OBJECTIVES PORTFOLIO POVERTY REDUCTION POVERTY REDUCTION STRATEGY PROGRAM ASSESSMENT PROGRAM ASSESSMENT RATING TOOL PROGRAM BUDGETING PROGRAM CLASSIFICATION PROGRAM EFFECTIVENESS PROGRAM IMPLEMENTATION PROGRAM MANAGERS PROGRAM PERFORMANCE PROGRAM REVIEWS PROGRAM STRUCTURE PROVISIONS PUBLIC PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SECTOR PERFORMANCE PUBLIC SECTOR REFORM PUBLIC SERVICE PUBLIC SERVICES REFORM AGENDA RESERVE ROLLING PLAN STRATEGIC PLANS SUB-NATIONAL TAX TAX REVENUE TRANSPARENCY TREASURY WAGE POLICY Kąsek, Leszek Webber, David Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe |
| geographic_facet |
Europe and Central Asia Poland |
| description |
In recent years, governments in many
regions have adopted a wide range of reforms to make fiscal
policies more consistent and effective over the medium-term
and emphasize the impact of policies and spending. Two
reforms - performance budgeting (PBB) and medium-term
expenditure frameworks (MTEF) - have been central elements
in improving the management of public finances. Both of
these budget reforms have been on the agenda of most new
European Union (EU) Member States and candidate countries.
Six of these countries have been selected for this study:
Bulgaria, Croatia, Latvia, Poland, Slovakia, and Turkey
(Emerging Europe). The main purposes of this study were to
(1) compile a comprehensive stock-take of the implementation
of major budget reforms, including MTEF and PBB in
particular; (2) identify the lessons from these experiences,
including the constraints faced by these countries and some
of their major challenges for the future; and (3) enable
these and other countries in the region to better understand
and compare these experiences and to identify some of the
good practices and ideas they have developed in implementing
PBB and MTEF reforms. The country reports and analysis
contained in this study were based on responses to a
questionnaire filled out by World Bank experts, mostly in
close consultation with the relevant national authorities.
Finally, the study recognizes that although the MTEF and PBB
reforms adopted in these in six countries are far from
complete, however, these Emerging Europe countries are, to
varying degrees, now taking significant steps down a
worthwhile path. |
| author2 |
Kąsek, Leszek |
| author_facet |
Kąsek, Leszek Kąsek, Leszek Webber, David |
| format |
Economic & Sector Work :: Other Financial Sector Study |
| author |
Kąsek, Leszek Webber, David |
| author_sort |
Kąsek, Leszek |
| title |
Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe |
| title_short |
Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe |
| title_full |
Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe |
| title_fullStr |
Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe |
| title_full_unstemmed |
Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe |
| title_sort |
performance-based budgeting and medium-term expenditure frameworks in emerging europe |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2009/01/16303041/current-issues-fiscal-reform-central-europe-baltic-states-2008-performance-based-budgeting-medium-term-expenditure-frameworks-emerging-europe http://hdl.handle.net/10986/12517 |
| _version_ |
1764420280430624768 |
| spelling |
okr-10986-125172021-04-23T14:03:01Z Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe Kąsek, Leszek Webber, David Kąsek, Leszek Webber, David ACCOUNTABILITY ACCOUNTABILITY STRUCTURES ACCOUNTING FRAMEWORK ACCRUAL ACCOUNTING ADMINISTRATIVE STRUCTURE AGGREGATE EXPENDITURE ANNUAL BUDGET APPROPRIATION APPROPRIATIONS ASSETS AUDIT OFFICE BANK POLICY BEST PRACTICES BUDGET ALLOCATION BUDGET CIRCULAR BUDGET CLASSIFICATION BUDGET CYCLE BUDGET DECISIONS BUDGET DEPARTMENT BUDGET EXECUTION BUDGET LAW BUDGET MANAGEMENT BUDGET PREPARATION BUDGET REFORM BUDGET REFORMS BUDGET REQUESTS BUDGET SYSTEM BUDGET SYSTEMS BUDGETARY FUND BUDGETARY FUNDS BUDGETARY INFORMATION BUDGETARY PERFORMANCE BUDGETARY REFORM CAPITAL EXPENDITURES CAPITAL PROJECTS CIVIL SERVICE CIVIL SERVICE REFORM CONFIDENCE CURRENT EXPENDITURES DEBT DEBT FINANCING DEBT MANAGEMENT DEBT SERVICING DECENTRALIZATION DECISION-MAKING EBF EDUCATION PROGRAM EMERGING ECONOMIES EXPENDITURE ALLOCATIONS EXPENDITURE PROGRAMS EXPENDITURES FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL POLICY FINANCIAL STATISTICS FISCAL BALANCE FISCAL DISCIPLINE FISCAL FRAMEWORK FISCAL POLICY FISCAL PROJECTIONS FISCAL REFORM GOVERNMENT EXPENDITURE HUMAN DEVELOPMENT INFLATION INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTERNATIONAL DEVELOPMENT JUDICIARY LAWS LEADERSHIP LEVY LIQUIDITY LIQUIDITY MANAGEMENT MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MEDIUM-TERM EXPENDITURE FRAMEWORKS MEDIUM-TERM FISCAL MEDIUM-TERM FISCAL PLAN MINISTER MINISTERS MINISTRY OF FINANCE MONETARY FUND MONETARY INCENTIVES NATIONAL INVESTMENT PENSION PERFORMANCE BUDGETING PERFORMANCE BUDGETING REFORM PERFORMANCE CULTURE PERFORMANCE INDICATOR PERFORMANCE INDICATORS PERFORMANCE INFORMATION PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT FRAMEWORK PERFORMANCE MEASURES PERFORMANCE REPORTS PERFORMANCE TARGETS POLICY DECISION POLICY OBJECTIVES PORTFOLIO POVERTY REDUCTION POVERTY REDUCTION STRATEGY PROGRAM ASSESSMENT PROGRAM ASSESSMENT RATING TOOL PROGRAM BUDGETING PROGRAM CLASSIFICATION PROGRAM EFFECTIVENESS PROGRAM IMPLEMENTATION PROGRAM MANAGERS PROGRAM PERFORMANCE PROGRAM REVIEWS PROGRAM STRUCTURE PROVISIONS PUBLIC PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC SECTOR PERFORMANCE PUBLIC SECTOR REFORM PUBLIC SERVICE PUBLIC SERVICES REFORM AGENDA RESERVE ROLLING PLAN STRATEGIC PLANS SUB-NATIONAL TAX TAX REVENUE TRANSPARENCY TREASURY WAGE POLICY In recent years, governments in many regions have adopted a wide range of reforms to make fiscal policies more consistent and effective over the medium-term and emphasize the impact of policies and spending. Two reforms - performance budgeting (PBB) and medium-term expenditure frameworks (MTEF) - have been central elements in improving the management of public finances. Both of these budget reforms have been on the agenda of most new European Union (EU) Member States and candidate countries. Six of these countries have been selected for this study: Bulgaria, Croatia, Latvia, Poland, Slovakia, and Turkey (Emerging Europe). The main purposes of this study were to (1) compile a comprehensive stock-take of the implementation of major budget reforms, including MTEF and PBB in particular; (2) identify the lessons from these experiences, including the constraints faced by these countries and some of their major challenges for the future; and (3) enable these and other countries in the region to better understand and compare these experiences and to identify some of the good practices and ideas they have developed in implementing PBB and MTEF reforms. The country reports and analysis contained in this study were based on responses to a questionnaire filled out by World Bank experts, mostly in close consultation with the relevant national authorities. Finally, the study recognizes that although the MTEF and PBB reforms adopted in these in six countries are far from complete, however, these Emerging Europe countries are, to varying degrees, now taking significant steps down a worthwhile path. 2013-02-26T23:10:29Z 2013-02-26T23:10:29Z 2009-01 http://documents.worldbank.org/curated/en/2009/01/16303041/current-issues-fiscal-reform-central-europe-baltic-states-2008-performance-based-budgeting-medium-term-expenditure-frameworks-emerging-europe http://hdl.handle.net/10986/12517 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Other Financial Sector Study Economic & Sector Work Europe and Central Asia Poland |