Author: Amira Mohamed El-Said Gamal El-Din Publisher: ISBN: Category : Budget Languages : en Pages : 254
Book Description
Abstract: Budget formulation process is the phase where the decisions are made regarding the allocation of resources. This process should reflect the objectives of the government, which consequently should mirror the priorities of citizens. Post January 2011 Revolution, Egypt witnessed economic, social and political challenges that affected the overall government performance. Due to the intrinsic role of the State budget at political, social and economic levels, specific attention was directed to its efficiency and effectiveness. Consequently, it is normal to question its ability to achieve the stated objectives, especially with the increasing demands of transparency, accountability and social justice. This attention paves the way for introducing reform initiatives for public financial management system in Egypt. Therefore, as a step to understand the foundation of the State budget process in Egypt, this research assesses the budget formulation process in Egypt within the framework of good governance in both the executive and legislative authorities against international standards. Also this research examines the significant factors affecting the process and the extent to which the legal and political contexts in Egypt help improve budget formulation process. Hence, this study provides a roadmap for the government, containing the prerequisites for enhancing budget formulation process in Egypt. In light of these prerequisites, the government should focus on the institutional aspects that include; moving to program-based budget, adopting fiscal decentralization, merging preparation of the recurrent and investment budget under one authority and applying monitoring and evaluation system. Nevertheless, concentrating on the institutional aspects should be in line with other legal and political ones.
Author: Jens Kromann Kristensen Publisher: World Bank Publications ISBN: 146481466X Category : Business & Economics Languages : en Pages : 168
Book Description
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Author: Joachim Wehner Publisher: ISBN: 9789291421879 Category : Budget Languages : en Pages : 101
Book Description
This handbook, jointly produced with the United Nations Development Programme, the World Bank Institute and the United Nations Fund for Women, was inspired by a series of regional and national seminars on Parliament and the Budgetary Process, Including from a Gender Perspective. Intended as a reference tool, it sets out practical examples of parliament's active engagement in the budgetary process, seeking to advance parliaments' own institutional capacities to make a positive impact on the budget, and to equip parliament, its members and parliamentary staff with the necessary tools to examine the budget from a gender perspective.--Publisher's description.
Author: Anwar Shah Publisher: World Bank Publications ISBN: 0821369245 Category : Business & Economics Languages : en Pages : 300
Book Description
This book provides rigorous and provocative understanding of the art and practice of participatory budgeting for those interested in strengthening inclusive and accountable governance.
Author: George M. Guess Publisher: Cambridge University Press ISBN: 1107198291 Category : Law Languages : en Pages : 287
Book Description
This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.
Author: Wuyi Omitoogun Publisher: ISBN: 9780199262663 Category : Business & Economics Languages : en Pages : 322
Book Description
In this comprehensive study, 15 African experts describe and analyse the military budgetary processes and degree of parliamentary oversight and control in nine countries of Africa, spanning across all the continent's sub-regions. Each case study addresses a wide range of questions, such as the roles of the ministries of finance, budget offices, audit departments and external actors in the military budgetary processes, the extent of compliance with standard public expenditure management procedures, and how well official military expenditure figures reflect the true economic resources devoted to military activities in these countries.
Author: Sophia Gollwitzer Publisher: International Monetary Fund ISBN: 1451983956 Category : Business & Economics Languages : en Pages : 59
Book Description
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.
Author: Jody Zall Kusek Publisher: World Bank Publications ISBN: 0821382896 Category : Government productivity Languages : en Pages : 270
Book Description
An effective state is essential to achieving socio-economic and sustainable development. With the advent of globalization, there are growing pressures on governments and organizations around the world to be more responsive to the demands of internal and external stakeholders for good governance, accountability and transparency, greater development effectiveness, and delivery of tangible results. Governments, parliaments, citizens, the private sector, NGOs, civil society, international organizations and donors are among the stakeholders interested in better performance. As demands for greater accountability and real results have increased, there is an attendant need for enhanced results-based monitoring and evaluation of policies, programs, and projects. This Handbook provides a comprehensive ten-step model that will help guide development practitioners through the process of designing and building a results-based monitoring and evaluation system. These steps begin with a OC Readiness AssessmentOCO and take the practitioner through the design, management, and importantly, the sustainability of such systems. The Handbook describes each step in detail, the tasks needed to complete each one, and the tools available to help along the way."
Author: OECD Publisher: OECD Publishing ISBN: 9264921419 Category : Languages : en Pages : 281
Book Description
The 2021 edition includes input indicators on public finance and employment; process indicators include data on institutions, budgeting practices, human resources management, regulatory governance, public procurement, governance of infrastructure, public sector integrity, open government and digital government. Outcome indicators cover core government results (e.g. trust, political efficacy, inequality reduction) and indicators on access, responsiveness, quality and satisfaction for the education, health and justice sectors.
Author: Amira Mohamed El-Said Gamal El-Din
Author: Jens Kromann Kristensen
Author: Joachim Wehner
Author: Anwar Shah
Author: George M. Guess
Author: Wuyi Omitoogun
Author: Sophia Gollwitzer
Author: Jody Zall Kusek
Author: 
Author: OECD