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Who has power over the budget-The Legislature or the Executive?: A comparative analysis of budgetary power in 70 Countries

Chunsoon Kim ()

OECD Journal on Budgeting, 2019, vol. 18, issue 3

Abstract: This paper aims to study the distribution of fiscal power between the legislature and the executive in each of the 70 countries analysed - by comparing Legislative Budget Institutions of 70 countries. This paper also provide practical insights for developing financial strategies that would ensure an appropriate distribution of fiscal authority between the legislature and the executive.

Keywords: Fiscal Authority; budget operation; Independent fiscal institutions; organisational capacity (search for similar items in EconPapers)
JEL-codes: H10 H60 (search for similar items in EconPapers)
Date: 2019
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