Please use this identifier to cite or link to this item:
https://hdl.handle.net/11499/32415
Title: | DOES PERFORMANCE BUDGETING SYSTEM AFFECT FISCAL PERFORMANCE IN OECD | Authors: | Deyneli, Fatih | Keywords: | Performance budgeting; fiscal performance; government deficit; OECD countries; performance information |
Publisher: | INT INST SOCIAL & ECONOMICS SCIENCES-IISES | Abstract: | Fiscal institutions tend to affect government deficit besides the macroeconomic variables. Fiscal institutions cover all rules and regulations in the budgetary process. Countries already have a standard performance budgeting framework to allocate budget resources. However, some countries don't connect performance information with budget results, which means that performance information has no effect on the budgetary result if targets are not met. This article investigates the relationship between budget deficit and performance budgeting system (II). More specifically, our aim is to investigate the relationship between general government deficit and performance budgeting system when there are no budgetary consequences if targets are not met. For this purpose, the 2016 OECD Performance Budgeting Survey data will be used to define the performance budgeting variables. The results show that countries which have budgetary consequences if targets are not met tend to have a lower government deficit. C1 [Deyneli, Fatih] Pamukkale Univ, Denizli, Turkey. |
URI: | https://hdl.handle.net/11499/32415 https://doi.org/10.20472/ES.2019.8.2.002 |
ISSN: | 1804-9796 |
Appears in Collections: | İktisadi ve İdari Bilimler Fakültesi Koleksiyonu WoS İndeksli Yayınlar Koleksiyonu / WoS Indexed Publications Collection |
Files in This Item:
File | Size | Format | |
---|---|---|---|
Fatih Deyneli.pdf | 762.36 kB | Adobe PDF | View/Open |
CORE Recommender
WEB OF SCIENCETM
Citations
1
checked on Dec 20, 2024
Page view(s)
72
checked on Aug 24, 2024
Download(s)
220
checked on Aug 24, 2024
Google ScholarTM
Check
Altmetric
Items in GCRIS Repository are protected by copyright, with all rights reserved, unless otherwise indicated.