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...
Հիմնական հեղինակ: | |
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Ձևաչափ: | Ամսագիր |
Լեզու: | English |
Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2009.
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Շարք: | IMF Working Papers; Working Paper ;
No. 2009/084 |
Առցանց հասանելիություն: | Full text available on IMF |