Accrual Budgeting and Fiscal Policy /

Accrual Budgeting and Fiscal Policy /

Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal poli...

Bibliografske podrobnosti
Glavni avtor:	Robinson, Marc
Format:	Revija
Jezik:	English
Izdano:	Washington, D.C. : International Monetary Fund, 2009.
Serija:	IMF Working Papers; Working Paper ; No. 2009/084
Online dostop:	Full text available on IMF

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