Top-Down Budgeting-An Instrument to Strengthen Budget Management /
This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a str...
| Autor principal: | |
|---|---|
| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2009.
|
| Colecção: | IMF Working Papers; Working Paper ;
No. 2009/243 |
| Acesso em linha: | Full text available on IMF |