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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Robinson, Marc
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2009.
سلاسل:IMF Working Papers; Working Paper ; No. 2009/084
الوصول للمادة أونلاين:Full text available on IMF