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Fatores determinantes da transparência do ciclo orçamentário estendido: evidências nos estados brasileiros; The causes of transparency of the budget cycle: evidences from Brazilian states.

Zuccolotto, Robson
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 24/11/2014 PT
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56.41%
A representação é uma forma de participação política que pode ativar uma variedade de formas de controle e de supervisão por parte dos cidadãos. Em vez de um esquema de delegação, a representação é um processo político que conecta sociedade e instituições. Na democracia representativa o povo soberano delega poder ao representante, mas tem também o poder negativo de destituí-lo. Para que esse poder negativo possa ser exercido o governante deve prestar contas ao povo, o qual, após debate público, reconduzirá ou não o governante ao poder. Para que essa responsabilização ocorra, é fundamental a existência da transparência. Em federações descentralizadas, a transparência não depende apenas das ações do governo central, visto que os entes subnacionais ganham autonomia política, administrativa e financeira e, por isso, a descentralização é vista como uma segunda condição essencial para a consolidação da democracia. No Brasil, a regulação dos conteúdos informacionais das peças que compõem o ciclo orçamentário tem sido definido por legislações provenientes do ente central, o que, em tese, levaria a uma transparência orçamentária parecida entre os entes subnacionais brasileiros. No entanto...

Voting suffrage and the political budget cycle: Evidence from the London Metropolitan Boroughs 1902–1937

Aidt, Toke S.; Mooney, Graham
Fonte: North-Holland Pub. Co Publicador: North-Holland Pub. Co
Tipo: Artigo de Revista Científica
Publicado em /04/2014 EN
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46.39%
We study the opportunistic political budget cycle in the London Metropolitan Boroughs between 1902 and 1937 under two different suffrage regimes: taxpayer suffrage (1902–1914) and universal suffrage (1921–1937). We argue and find supporting evidence that the political budget cycle operates differently under the two types of suffrage. Taxpayer suffrage, where the right to vote and the obligation to pay local taxes are linked, encourages demands for retrenchment and the political budget cycle manifests itself in election year tax cuts and savings on administration costs. Universal suffrage, where all adult residents can vote irrespective of their taxpayer status, creates demands for productive public services and the political budget cycle manifests itself in election year hikes in capital spending and a reduction in current spending.

How Do We Improve Public Expenditure in Agriculture?

World Bank
Fonte: World Bank Publicador: World Bank
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46.47%
This paper synthesizes lessons learned from the Department for International Development-World Bank (DFID-WB) partnership, to provide guidance on ways to improve the allocation and efficiency of public spending for agricultural growth and poverty reduction. It includes lessons on how to improve data quality, the composition and impact of spending, budget execution, and the integration of off-budget expenditures. The paper synthesizes recurring lessons that have emerged from the commissioned work, to highlight key challenges that still remain to improve the efficiency of public expenditure planning and implementation in the agriculture sector, as well as offering options for improvement. The paper is accompanied by a separate document, the Agricultural Public Expenditure Reviews (AgPER) toolkit, which is a practical guide for practitioners tasked with carrying out AgPERs in the future. The paper is structured around the Budget Cycle Framework (BCF), to facilitate the identification of entry points to improve expenditure outcomes.

Republic of Sierra Leone Public Expenditure and Financial Accountability : Performance Assessment Report 2010, Sub-National Governments (Local Councils)

Mulit Donor Budget Support Partners
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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46.4%
This Public Financial Management (PFM) Performance Assessment Report is based on the Public Expenditure and Financial Accountability (PEFA) PFM Performance Measurement Framework, Sub National Level, which includes a performance rating on 32 indicators covering the entire PFM cycle in Local Government, as in Sierra Leone, and assesses impact on budget goals. This assessment is intended to provide a comprehensive, integrated and candid assessment of Sierra Leone s PFM at the local council level, and to make recommendations for improving the local council PFM framework, institutional performance and capacity building.

Credit Rating Agencies in Emerging Democracies : Guardians of Fiscal Discipline?

Hanusch, Marek; Vaaler, Paul M.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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46.39%
Credit rating agencies have drawn criticism for failing to anticipate and deter root causes of the 2008-2009 financial crisis in the United States. However, this paper presents evidence that credit rating agencies regularly anticipate and deter governments in emerging democracies from opportunistic borrowing and potential financial crises related to elections and the political budget cycle behavior they encourage. The paper considers a sample of 18 such countries holding 32 presidential elections from 1989 to 2004. The analysis shows that credit rating agencies induced greater fiscal discipline during election periods when governments had incentives to borrow opportunistically for short-term electoral gain. Countries with higher credit rating agency sovereign ratings borrowed less than lower-rated countries in election periods, but borrowed more in non-election periods. Credit rating agencies promoted fiscal discipline during increasingly frequent election periods in emerging democracies.

Republic of Honduras : Tegucigalpa Municipality PEFA

World Bank; PPIAF
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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46.43%
This Public Expenditure and Financial Accountability (PEFA) assessment of the public finance management (PFM) systems of the Municipality of the Central District of Honduras (AMDC) was prepared by a World Bank team, working closely together with the AMDC. The study is based on the Public Financial Management Performance Measurement Framework developed by the PEFA program. It incorporates the set of 28 indicators and 69 dimensions covering the entire budget cycle, drawing on international good practices for: (i) budget credibility; (ii) comprehensiveness and transparency; (iii) budget planning; (iv) predictability and control in budget execution; (v) accounting and reporting; and (vi) external scrutiny and audit. This assessment analyzes the performance of the Municipality of the AMDC PFM systems in terms of 28 high level performance indicators (PI) grouped into six core dimensions. International best practice standards are used as benchmarks for evaluating performance. The assessment provides a baseline against which PFM system performance can be assessed in future years; improved performance is reflected in higher ratings for the PIs. The PEFA assessment also may be used to help determine whether PFM reform strategies and action plans need to be adjusted.

Political Budget Cycles and the Organization of Political Parties

Hanusch, Marek; Keefer, Philip
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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46.45%
This paper introduces a new explanation for political budget cycles: politicians have stronger incentives to increase spending around elections in the presence of younger political parties. Previous research has shown that political budget cycles are larger when voters are uninformed about politician characteristics and when politicians are less credible. The effects of party age can be traced to organizational differences between younger and older parties that also affect voter information and politician credibility. Parties organized around particular individuals, rather than around policy labels or a party machine, are less likely to survive the departure of party leaders, to adopt organizational attributes that promote voter information and political credibility, and to limit political budget cycles. Previous research has also shown larger political budget cycles in younger democracies. Evidence presented here indicates that party age accounts for this effect.

Belarus Public Expenditure and Financial Accountability : Public Financial Management Performance Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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46.43%
The main objective of the present public financial management performance report (PFM-PR) is to provide the Government of Belarus with an objective up-to-date diagnostic of PFM performance based on the internationally recognized public expenditure and financial accountability (PEFA) methodology. The report is expected to inform the development of the government medium-term program for PFM reform. As a lead donor the World Bank provided a qualified team that undertook the assessment in accordance with the methodology and following the process described in the concept note agreed with the ministry of finance (MoF). The World Bank was also responsible for quality assurance of the PFM-PR using the standard procedures for Bank funded analytical work and PEFA check requirements. The report justifies the scoring and describes the analytical work which has been carried out and the sources of information used for each indicator. The report takes into account the changes in PFM performance since 2009 and documents the reasons for changes in indicator scores from the previous assessment. PEFA framework focuses primarily on the national level of a country s PFM system. At the national level it seeks to cover the entire PFM system...

Basic Requirements for Public Participation in Kenya’s Legal Framework

Nizam, Rabya; Muriu, Abraham Rugo; International Budget Partnership
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
Tipo: Trabalho em Andamento
EN_US
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46.39%
Kenya has embarked on a highly ambitious decentralization that seeks to fundamentally change the relationship between government and citizens under the 2010 Constitution. The Constitution and new legal framework place a strong emphasis on strengthening public participation. This working paper seeks to distill key provisions in the legislative framework related to transparency, accountability and participation in county government, in particular the planning and budgeting cycle, and present them in a format that is useful for county planners, executive and assembly members. It can be used as a guide for how counties can interface with citizens based on Kenya’s legislative framework.

Brazil - Toward a More Inclusive and Effective Participatory Budget in Porto Alegre : Volume 1. Main report

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: City Development Strategy (CDS); Economic & Sector Work
ENGLISH
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46.47%
This report is about effective participatory budgeting in Porto Alegre. The process was initiated during the early years of re-democratization and decentralization in Brazil, following the end of the military dictatorship in 1985. The 1988 constitution initiated a process of decentralization and tax reforms that created the fiscal space for municipalities to make more significant public investment decisions. A plethora of participatory governance institutions have since proliferated in Brazil, most importantly, municipal policy councils and participatory budgeting bodies. The Participatory Budget (OP) was formally introduced in Porto Alegre under the leadership of the Workers' Party in coalition with pro-democracy social movements. Although initially fraught with difficulties due to fiscal constraints, the OP in Porto Alegre became gradually more systematic over time. Today, the OP has a complex methodology for organizing participation in a city of over 1.4 million inhabitants, as well as for prioritizing public investments based on three main criteria: unmet basic needs...

Brazil - Toward a More Inclusive and Effective Participatory Budget in Porto Alegre : Volume 2. Annexes

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: City Development Strategy (CDS); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.47%
This report is about effective participatory budgeting in Porto Alegre. The process was initiated during the early years of re-democratization and decentralization in Brazil, following the end of the military dictatorship in 1985. The 1988 constitution initiated a process of decentralization and tax reforms that created the fiscal space for municipalities to make more significant public investment decisions. A plethora of participatory governance institutions have since proliferated in Brazil, most importantly, municipal policy councils and participatory budgeting bodies. The Participatory Budget (OP) was formally introduced in Porto Alegre under the leadership of the Workers' Party in coalition with pro-democracy social movements. Although initially fraught with difficulties due to fiscal constraints, the OP in Porto Alegre became gradually more systematic over time. Today, the OP has a complex methodology for organizing participation in a city of over 1.4 million inhabitants, as well as for prioritizing public investments based on three main criteria: unmet basic needs...

Georgia : Public Expenditure and Financial Accountability Assessment 2012

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.49%
Georgia has advanced significantly its budgetary and financial managements systems since the previous PEFA assessment Report of 2008. The basic set of systems has been put in place for strategic budget planning, budget formulation and execution. The integrated public financial management system is being implemented and according to the Ministry of Finance (MoF), several key modules are already in place. These include treasury operations, spending institutions, budget preparation, payroll and external and internal debt management modules introduced by the MoF financial analytical service in January 2012. The full launch of the system is expected by the end of 2013. The introduction of international good practice in the budget cycle of the Government is well advanced, including robust systems for budget preparation, adequate chart of accounts, reliable execution (including accounting and reporting,) and sufficient controls. Important progress has been achieved on the front of program-based budgeting, furthering the Government's objective of greater results-focus in fiscal planning. The concept of program-based budgeting was adopted in the 2009 budget code...

Brazil : Toward a More Inclusive and Effective Participatory Budget in Porto Alegre, Volume 1. Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: City Development Strategy (CDS); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.47%
This report is about effective participatory budgeting in Porto Alegre. The process was initiated during the early years of re-democratization and decentralization in Brazil, following the end of the military dictatorship in 1985. The 1988 constitution initiated a process of decentralization and tax reforms that created the fiscal space for municipalities to make more significant public investment decisions. A plethora of participatory governance institutions have since proliferated in Brazil, most importantly, municipal policy councils and participatory budgeting bodies. The Participatory Budget (OP) was formally introduced in Porto Alegre under the leadership of the Workers' Party in coalition with pro-democracy social movements. Although initially fraught with difficulties due to fiscal constraints, the OP in Porto Alegre became gradually more systematic over time. Today, the OP has a complex methodology for organizing participation in a city of over 1.4 million inhabitants, as well as for prioritizing public investments based on three main criteria: unmet basic needs...

Brazil : Toward a More Inclusive and Effective Participatory Budget in Porto Alegre, Volume 2. Annexes

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: City Development Strategy (CDS); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.47%
This report is about effective participatory budgeting in Porto Alegre. The process was initiated during the early years of re-democratization and decentralization in Brazil, following the end of the military dictatorship in 1985. The 1988 constitution initiated a process of decentralization and tax reforms that created the fiscal space for municipalities to make more significant public investment decisions. A plethora of participatory governance institutions have since proliferated in Brazil, most importantly, municipal policy councils and participatory budgeting bodies. The Participatory Budget (OP) was formally introduced in Porto Alegre under the leadership of the Workers' Party in coalition with pro-democracy social movements. Although initially fraught with difficulties due to fiscal constraints, the OP in Porto Alegre became gradually more systematic over time. Today, the OP has a complex methodology for organizing participation in a city of over 1.4 million inhabitants, as well as for prioritizing public investments based on three main criteria: unmet basic needs...

Legislative Oversight and Budgeting : A World Perspective; Fiscalizacion legislativa y presupuesto : una perspectiva mundial

Stapenhurst, Rick; Pelizzo, Riccardo; Olson, David M.; von Trapp, Lisa
Fonte: Washington, DC : World Bank Publicador: Washington, DC : World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
46.41%
Effective legislatures are fundamental to promoting good governance and are a critical component in a country's overall governance framework. Although differences exist across government systems, legislatures, through their constitutional mandates, fulfill three core functions: representation, lawmaking, and oversight. Governance goals of greater accountability, transparency, and participation are directly related to these three functions. Legislative oversight in particular seeks to ensure that the executive and its agencies, or those to whom authority is delegated, remain responsive and accountable. This volume looks at oversight as a continuous and ongoing cycle. Legislatures may examine government policies as they are being developed or work to ensure that programs are implemented and administered efficiently, effectively, and in a manner consistent with legislative intent. In addition, this book highlights the important opportunities provided for oversight during the budget cycle. At the same time, the authors recognize the many factors and incentives legislators face that may assist or impede them in playing their oversight role.

Sierra Leone - Public Expenditure Review

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH
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46.38%
When Sierra Leone emerged from its long civil war at the beginning of 2002, it had many pressing needs for recovery and reconstruction. As a consequence, Sierra Leone was one of the largest beneficiaries of foreign aid as a share of Gross Domestic Product (GDP) and aid per capita. Since then, as peace has been consolidated, the level of external assistance has gradually declined from 15.5 percent of GDP in 2002 to 5.2 percent of GDP in 2008 as donors phase out their post-conflict allocations and GDP expanded rapidly. This Public Expenditure Review (PER) records improvements in many aspects of economic and fiscal management as well as service delivery. The main message of the PER is that the Government's investment plans should be accompanied by equally ambitious improvements in sector policies, budgetary planning and execution procedures, public service reform and human resource management. Priorities include continued good macroeconomic and fiscal performance, a more effective public service, and further advances in public financial management including earlier involvement of the political leadership in budgetary decisions in the budget cycle...

Mauritania : Improving Budget Management to Promote Sustainable Development and Reduce Poverty, Public Expenditure Review Update; Mauritanie - Ameliorer la gestion budgetaire pour promouvoir une croissance durable et reduire la pauvrete : revue des depenses publiques actualisee

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.47%
The Public Expenditure Review (PER) has provided a basis for analysis and action under the Public Sector Capacity Building Program(PRECASP), one of components is related to the improvement of public finance management and is expected to support the implementation of the measures proposed in this document. These analyses deal with issues closely related to this review, including (i) the problems faced by the financial sector and their impact on public finances; (ii) the issue of transparency with regards to the management of oil revenues, and (iii) medium-term and long-term macroeconomic projections that determine the prospects for growth and for achieving the Millennium Development Goals (MDGs). Its objectives are to identify ways to improve public financial management in the sector and to alleviate the constraints on agriculture development, with a view to increasing productivity and reducing poverty in rural areas. Moreover, the PRECASP will finance expenditure reviews in priority sectors. Oil-related research...

Institutionalizing Performance in the Public Sector in LAC : The Case of Mexico

Manning, Nick; Arizti, Pedro; Senderowitsch, Roby
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
Relevância na Pesquisa
46.33%
Mexico, like other Economic Co-operation and Development (OECD) governments, is committed to improving the performance of the public sector. An important first step is to gather objective information that enables governments to measure progress towards achieving their policy and program goals. As well as potentially improving decision making by politicians and civil servants provided with higher quality information on the performance of departments/agencies and programs, this information can enhance transparency and accountability to the public and the legislature. The Government of Mexico (GoM)'s new results-based budgeting initiative is anchored in a new legal framework, establishing the Performance Evaluation System or Sistema de Evaluacion del Desempeno (SED) that will provide data on the performance of publicly-financed programs and organizations as inputs to the budget cycle. These performance data include consolidated data from program evaluations or other sources on the outputs and impact/effectiveness of public expenditures; and data on the quality of public management...

Indonesia : Budget Reform Strategy Priorities

Allen, R.; Eckardt, S.; Jacobs, D.; Kristensen, J.; Lienert, I.; Schiavo-Campo, S.
Fonte: International Monetory Fund and the World Bank, Washington, DC Publicador: International Monetory Fund and the World Bank, Washington, DC
Tipo: Economic & Sector Work :: Other Public Sector Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.43%
This report is designed to assist the authorities develop an overall road map for reforming budget preparation. A specific focus is on the steps to be taken to introduce a medium-term framework for the central government's budget and a performance-based budget. These reforms require important preconditions to be in place, and a substantial change in the culture, incentives and behavior of the public service, and are likely to take several years to complete. Successive Indonesian governments have embarked on various reforms in the budget and public financial management system. New laws for governing budget and planning processes were adopted during 2003-04, which are gradually being implemented. The national development planning agency (BAPPENAS) and spending ministries have developed strategic government and ministerial plans that provide a basis for elaborating the framework for performance measurement and evaluation. Reforms are thus starting from a secure base and can also take advantage of the improved and stable macroeconomic and fiscal conditions...

Voting suffrage and the political budget cycle: evidence from the London Metropolitan Boroughs 1902-1937

Aidt, Toke S.; Mooney, Graham
Fonte: Elsevier Publicador: Elsevier
Tipo: Article; published version
EN
Relevância na Pesquisa
56.42%
This is the final published version. It's also available from Elsevier ScienceDirect at http://www.sciencedirect.com/science/article/pii/S0047272714000048#.; We study the opportunistic political budget cycle in the London Metropolitan Boroughs between 1902 and 1937 under two different suffrage regimes: taxpayer suffrage (1902?1914) and universal suffrage (1921?1937). We argue and find supporting evidence that the political budget cycle operates differently under the two types of suffrage. Taxpayer suffrage, where the right to vote and the obligation to pay local taxes are linked, encourages demands for retrenchment and the political budget cycle manifests itself in election year tax cuts and savings on administration costs. Universal suffrage, where all adult residents can vote irrespective of their taxpayer status, creates demands for productive public services and the political budget cycle manifests itself in election year hikes in capital spending and a reduction in current spending.; For financial support we thank the Centre for Quantitative Economic History (CQEH) at the University of Cambridge and the Wellcome Trust (grants 044175 and 093961).