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Top-Down Budgeting-An Instrument to Strengthen Budget Management

Top-Down Budgeting-An Instrument to Strengthen Budget Management »

Volume/Issue: 2009/243

Series: IMF Working Papers

Author(s): Gösta Ljungman

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2009

DOI: http://dx.doi.org/10.5089/9781451873900.001

ISBN: 9781451873900

Keywords: Top-down, budget institutions, policy prioritization, expenditure, budget process, fiscal policy, total expenditure, expenditure level,

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 a...

Top-Down Budgeting-An Instrument to Strengthen Budget Management

Top-Down Budgeting-An Instrument to Strengthen Budget Management »

Source: Top-Down Budgeting-An Instrument to Strengthen Budget Management

Volume/Issue: 2009/243

Series: IMF Working Papers

Author(s): Gösta Ljungman

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2009

ISBN: 9781451873900

Keywords: Top-down, budget institutions, policy prioritization, expenditure, budget process, fiscal policy, total expenditure, expenditure level,

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 a...