Austria’s Budget Reform: How to Create Consensus for a Decisive Change of Fiscal Rules – OECD Journal on Budgeting, Volume 10 Issue 1
نویسنده
چکیده
In December 2007 and December 2009, Austria’s Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a mediumterm expenditure framework with legally binding expenditure ceilings, of accrual budgeting and accounting and of performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative and political culture.
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