Budget Institutions and Fiscal Performance in Low-Income Countries [electronic resource] Gollwitzer, Sophia.

Gollwitzer, Sophia.
Washington, D.C. : International Monetary Fund, 2010.
IMF eLibrary
IMF Working Papers; Working Paper No. 10/80.
IMF Working Papers; Working Paper No. 10/80
Government document
1 online resource (56 p.)
Local subjects:
Accountability mechanisms.
Accounting standards.
Accrual accounting.
Accrual budgeting.
Actual expenditure.
Aggregate fiscal.
Aggregate fiscal discipline.
Allocating public resources.
Annual budget.
Annual budget process.
Budget approval.
Budget authority.
Budget constraint.
Budget cycle.
Budget decisions.
Budget deficit.
Budget deficits.
Budget document.
Budget documentation.
Budget documents.
Budget envelope.
Budget execution.
Budget formulation.
Budget formulation process.
Budget framework.
Budget implementation.
Budget information.
Budget institutions.
Budget law.
Budget management.
Budget outcomes.
Budget outturns.
Budget planning.
Budget policy.
Budget practices.
Budget preparation.
Budget process.
Budget proposal.
Budget rules.
Budget submissions.
Budget systems.
Budget transparency.
Budget year.
Budgetary allocations.
Budgetary authority.
Budgetary consequences.
Budgetary decision.
Budgetary decision-making.
Budgetary expenditure.
Budgetary institutions.
Budgetary policies.
Budgetary policy.
Budgetary practices.
Budgetary process.
Budgetary processes.
Budgetary resources.
Budgetary rules.
Budgeted expenditure.
Capital expenditures.
Capital investment.
Central budget.
Central government expenditure.
Central government expenditures.
Central government spending.
Contingent liabilities.
Credible budget.
Dual budgeting.
Economic models.
Expenditure growth.
Expenditure levels.
External audit.
Extrabudgetary funds.
Financial management.
Fiscal activities.
Fiscal affairs.
Fiscal affairs department.
Fiscal affairs departments.
Fiscal aggregates.
Fiscal authorities.
Fiscal balance.
Fiscal balances.
Fiscal behavior.
Fiscal consolidation.
Fiscal controls.
Fiscal decision.
Fiscal deficit.
Fiscal deficits.
Fiscal discipline.
Fiscal economists.
Fiscal forecasting.
Fiscal forecasts.
Fiscal framework.
Fiscal information.
Fiscal institutions.
Fiscal management.
Fiscal objectives.
Fiscal outcomes.
Fiscal performance.
Fiscal policies.
Fiscal policy.
Fiscal policy responses.
Fiscal position.
Fiscal positions.
Fiscal profligacy.
Fiscal projections.
Fiscal prudence.
Fiscal reforms.
Fiscal reports.
Fiscal response.
Fiscal risk.
Fiscal risks.
Fiscal rules.
Fiscal stability.
Fiscal stance.
Fiscal strategy.
Fiscal surpluses.
Fiscal sustainability.
Fiscal targets.
Fiscal transparency.
Fiscal variables.
Fragmented fiscal policy.
Government expenditure.
Government expenditures.
Government guarantees.
Government revenue.
Government spending.
Internal audit.
International accounting standards.
Low-income developing countries.
Medium-term budgetary frameworks.
National budget.
National fiscal rules.
Open budget preparation.
Performance budgeting.
Pfm systems.
Primary fiscal balance.
Public budget.
Public debt.
Public expenditure.
Public finance.
Public finances.
Public financial management.
Public spending.
Tax base.
Tax bases.
Tax revenues.
Transparent budgets.
Treasury systems.
Congo, Democratic Republic of the.
Congo, Republic of.
This paper presents, for the first time, multi-dimensional indices of the quality of budget institutions in low-income countries. The indices allow for benchmarking against the performance of middle-income countries, across regions, and according to different institutional arrangements that deliver good fiscal performance. Using the constructed indices, the paper provides preliminary empirical support for the hypotheses that strong budget institutions help improve fiscal balances and public external debt outcomes; and countries with stronger fiscal institutions have better scope to conduct countercyclical policies.
Description based on print version record.
Allen, Richard.
Dabla-Norris, Era.
Gollwitzer, Sophia.
Kvintradze, Eteri.
Lledo, Victor Duarte.
Prakash, Tej.
Yackovlev, Irene.
Zanna, Luis-Felipe.
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