Comparative Public Budgeting

This course will present comparative information on:

•    a) budgetary theory
•    b) analytic techniques for budget formulation,
•    c) cases of budgetary systems reform,
•    d) institutional incentives and budget management,
•    e) methods of improving expenditure control,
•    f) public investment programming and budgeting.     
•    g) budget reform experiments that have been conducted in the CEE/FSU region and elsewhere.

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For improvements in a particular budget process, it is important that we recognize common problems, and compare the effectiveness of solutions across international borders. In this course, we will compare

(1) budget systems, practices and institutions,

(2) budget and policy issues, and

(3) budget reforms in the context of modernization of the state efforts. (ZBB, PPB, MTEF etc.)

The adoption of output based, or program based budgets in transition countries implies a conscious political choice to link policy goals to expenditure and revenue policy. An important feature of the course will cover the budget reform experiments that have been conducted in the CEE/FSU region, including the former Yugoslavia, and class discussions will rely on the direct experiences of students in their home countries.