Managing Budgetary Virements /

Virements are useful instruments of budget flexibility. If carried out transparently and within accepted limits, virements can promote expenditure efficiency. Large, unregulated virements can undermine budget credibility and the budget's relevance as principal policy and financial planning inst...

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Hlavní autor: Saxena, Sandeep
Další autoři: Ylaoutinen, Sami
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2016.
Edice:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/004
On-line přístup:Full text available on IMF