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Top-Down Budgeting [electronic resource] : An Instrument to Strengthen Budget Management, Ljungman, Gösta.

Author/Creator:
Ljungman, Gösta.
Publication:
Washington, D.C. : International Monetary Fund, 2009.
Series:
IMF eLibrary
IMF Working Papers; Working Paper No. 09/243.
IMF Working Papers; Working Paper No. 09/243
Format/Description:
Government document
Book
1 online resource (24 p.)
Local subjects:
Aggregate expenditure.
Aggregate fiscal.
Aggregate fiscal discipline.
Allocation of expenditure.
Annual budget.
Budget.
Budget allocations.
Budget balance.
Budget deficits.
Budget management.
Budget negotiations.
Budget preparation process.
Budget process.
Budget structures.
Budget Systems.
Budgetary institutions.
Budgetary policy.
Budgets.
Capital expenditure.
Central government budget.
Central government expenditure.
Discretionary fiscal policy.
Excessive deficits.
Expenditure.
Expenditure area.
Expenditure areas.
Expenditure categories.
Expenditure ceiling.
Expenditure ceilings.
Expenditure cuts.
Expenditure decisions.
Expenditure growth.
Expenditure increases.
Expenditure items.
Expenditure level.
Expenditure levels.
Expenditure plan.
Expenditure priorities.
Expenditure projections.
Expenditure proposals.
Expenditures.
Fiscal affairs.
Fiscal affairs department.
Fiscal agencies.
Fiscal authority.
Fiscal considerations.
Fiscal control.
Fiscal crises.
Fiscal discipline.
Fiscal forecasts.
Fiscal frameworks.
Fiscal illusion.
Fiscal impact.
Fiscal institutions.
Fiscal irresponsibility.
Fiscal outcomes.
Fiscal performance.
Fiscal policies.
Fiscal policy.
Fiscal policy formulation.
Fiscal policy objectives.
Fiscal policy priorities.
Fiscal position.
Fiscal powers.
Fiscal projections.
Fiscal rectitude.
Fiscal rules.
Fiscal stabilization.
Fiscal sustainability.
Fiscally sustainable.
Fragmented fiscal policy.
Global budget.
Governance.
Government budget.
Government expenditure.
Government expenditures.
Higher expenditure.
National budget.
National fiscal rules.
Program expenditure.
Public deficits.
Public finances.
Public spending.
State budget.
Total expenditure.
Finland.
Netherlands.
Sweden.
Switzerland.
Summary:
This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a strong top-down approach strengthens fiscal discipline and improves policy prioritization and coordination. Top-down budgeting also alters the division of roles and responsibilities between the central budget authority and line ministries, and requires that the process of determining the total expenditure level, sectoral allocations and individual appropriations is clarified. Finally, the paper argues that strong top-down elements in the parliamentary budget voting process can be effective in addressing the risk of excessive and unsustainable amendments during budget approval.
Notes:
Description based on print version record.
Contributor:
Ljungman, Gösta.
Other format:
Print Version:
ISBN:
1451873905:
9781451873900
ISSN:
1018-5941
Publisher Number:
10.5089/9781451873900.001
Access Restriction:
Restricted for use by site license.
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