Budgeting in Estonia

Dirk-Jan Kraan, Joachim Wehner and Kirsten Richter

OECD Journal on Budgeting, 2008, vol. 8, issue 2, 1-40

Abstract: Since independence, Estonia has been at the forefront of institutional reform in the area of financial management. Budget formulation is divided into two distinct stages: strategic planning and preparation of the annual budget that is submitted to Parliament. This article describes key characteristics of budgeting in Estonia, including the development of the State Budget Strategy, the parliamentary process, the organisation of budget execution, and systems for accounting and auditing.

Date: 2008
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1787/budget-v8-art8-en (text/html)
Full text available to READ online. PDF download available to OECD iLibrary subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oec:govkaa:5kzfzskvj1wf

Access Statistics for this article

More articles in OECD Journal on Budgeting from OECD Publishing Contact information at EDIRC.
Bibliographic data for series maintained by ().