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The Legal Framework for Public Finances and Budget Systems

In: The International Handbook of Public Financial Management

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  • Ian Lienert

Abstract

The legal framework that underlies the public finance system includes tax laws, budget system laws (BSLs), and local government finance laws, as well as a country’s constitution. In federal countries, legislatures adopt laws that apply to the federation’s budget system, whereas subnational governments adopt laws pertaining to their own budget systems. In unitary states, national parliaments may adopt a law that applies at all levels of government, or it may adopt two BSLs, one relating to central government and the other to local governments. Besides laws, there are many regulations relating to the various aspects of public finances. To limit the scope of this chapter, the primary focus is on the laws related to the national budget system and to fiscal responsibility.

Suggested Citation

  • Ian Lienert, 2013. "The Legal Framework for Public Finances and Budget Systems," Palgrave Macmillan Books, in: Richard Allen & Richard Hemming & Barry H. Potter (ed.), The International Handbook of Public Financial Management, chapter 3, pages 63-83, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-31530-4_4
    DOI: 10.1057/9781137315304_4
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