Budgeting in Bulgaria

Jungmin Park, Delphine Moretti, Brian Finn, Arjan Vos and Mostafa Askari
Additional contact information
Jungmin Park: OECD
Delphine Moretti: OECD
Brian Finn: OECD
Arjan Vos: Ministry of Finance, Netherlands
Mostafa Askari: University of Ottawa

OECD Journal on Budgeting, 2021, vol. 21, issue 2

Abstract: This review discusses the significant progress made since the last OECD budget review of Bulgaria in 2009. It begins with a discussion of the institutional and legislative framework for budgeting before addressing fiscal policy and medium-term planning. It then turns to the state budget formulation and execution before discussing transparency and openness in budgeting. It concludes with a discussion of parliament’s role in the budget process and external oversight. Recommendations are made for each of these topics.

Keywords: budgeting; performance budgeting; transparency; budgetary governance (search for similar items in EconPapers)
JEL-codes: H50 H61 (search for similar items in EconPapers)
Date: 2021
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