Assessing and Comparing the Quality of Public Financial Management Systems: Theory, History and Evidence

Paolo Renzio

Chapter 7 in The International Handbook of Public Financial Management, 2013, pp 137-160 from Palgrave Macmillan

Abstract: Abstract The origins of government budgeting as a set of practices can be traced back a few centuries to when the rise of modern states in western Europe generated the need for bureaucratic systems to manage increasing tax revenues. This led to the systematization of “a document which forecasts and authorizes the annual receipts and expenditures of the state” and of the related processes and procedures. Since then, government budgets have developed into sophisticated systems for managing public resources and have drawn increasing attention from academics and researchers.

Keywords: Government Budget; International Development Association; Budget System; Development Assistance Committee; Budget Policy (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31530-4_8

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DOI: 10.1057/9781137315304_8

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