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Budgeting in Bulgaria

Author

Listed:
  • Ian Hawkesworth
  • Richard Emery
  • Joachim Wehner
  • Kristin Saenger

Abstract

Bulgaria’s budget management has seen a series of structural and procedural reforms, including in budget execution, treasury functions, internal audit, and programme and medium-term budgeting. This article discusses the use of modern budgeting techniques in Bulgaria such as top-down budgeting, multi-year budgeting perspectives and the use of performance information in the budget process, and makes recommendations for budget formulation, the role of Parliament, budget execution and management (including organisational questions and the role of municipalities), and accounting and audit.

Suggested Citation

  • Ian Hawkesworth & Richard Emery & Joachim Wehner & Kristin Saenger, 2010. "Budgeting in Bulgaria," OECD Journal on Budgeting, OECD Publishing, vol. 9(3), pages 133-183.
    • Handle: RePEc:oec:govkaa:5kmh6dn6n4d7
    DOI: 10.1787/budget-9-5kmh6dn6n4d7
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    Cited by:

    1. Laurent Bouton & Alessandro Lizzeri & Nicola Persico, 2020. "The Political Economy of Debt and Entitlements," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(6), pages 2568-2599.
    2. Laurent Bouton & Alessandro Lizzeri & Nicola Persico, 2020. "The Political Economy of Debt and Entitlements," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(6), pages 2568-2599.

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