«OECD Journal on Budgeting OECD Journal on Budgeting 4, Volume No. 3 Special Issue Special Issue The Legal Framework for Budget Systems The Legal AN INTERNATIONAL COMPARISON Framework for The legal basis for budget processes and budget actors varies enormously across OECD countries. For example, the United States has a dozen major laws Budget Systems to support federal government budget processes, while Denmark and Norway have never adopted any such law. AN INTERNATIONAL To understand this situation, this book compares legal frameworks for budgeting COMPARISON in 13 selected OECD countries. It presents detailed case studies of national budget system laws and identifies why the legal frameworks differ so much. The book also looks at theories of public finance and constitutional political economics, and discusses norms for an optimum legal framework. With a focus on similarities and differences in formal laws (constitutions and statutes relating to the budget system), the comparative analysis will be useful for any government planning to reform its budget laws. OECD Journal on Budgeting OECD’s books, periodicals and statistical databases are now available via www.SourceOECD.org, our online library. This book is available to subscribers to the following SourceOECD themes: Finance and Investment/Insurance and Pensions Governance
[email protected] www.oecd.org ISSN 1608-7143 42 2004 05 1 P 2004 SUBSCRIPTION (4 ISSUES) Volume 4, No. 3 -:HRLGKI=\VYUUW: Volume 4, No. 3 OECD Journal on Budgeting Volume 4 – No. 3 ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT The OECD is a unique forum where the governments of 30 democracies work together to address the economic, social and environmental challenges of globalisation.