Contemporary Methods of Budget Planning

 Law in the process of globalisation (2018), (стр. 583-594) 

АУТОР: Marina Dimitrijevic

Е-АДРЕСА: marina@prafak.ni.ac.rs

Download Full Pdf   

DOI: 10.46793/LawPG.583D

САЖЕТАК: 

The quality methods of budget planning are an essential part of contemporary concepts on which should be based budget process. The question of innovation of these methods is, therefore, quite actual and it is located in the focus of the author of the study. Improving the processes to increase efficiency and rationality of budgetary decisions is a permanent requirement that arising from the need to seriously address the problem in solving excessive public spending, as the main generator of crises. At the same time, the states should reduce the space for bringing short-term and isolated decisions on budgetary funds spending, without considering the real effects of their use. It is indisputable that the public sector should be more effective and in that regard, in most developed budgetary systems, is gradually improved a method of budget planning. Line-item (incremental) budgeting, as a simpler, more established and a routine method of allocation and use of budgetary funds is withheld in most budget systems. However, are visible shifts in the direction of the introduction of programme budgeting and performance budgeting, as advanced methods of budget planning.

КЉУЧНЕ РЕЧИ:

public finance, budget planning, line-item (incremental) budgeting, programme budgeting, performance budgeting.

ЛИТЕРАТУРА:

  • Allen, R., Tommasi, D., Managing Public Expenditure – A Reference Book for Transition Countries, Paris, 2001.
  • Andjelković, M., Dimitrijević, M., Fiskalna konsolidacija kao imperativ upravljanja javnim finansijama u Republici Srbiji, Finansije, br. 1-6, 2015.
  • Brümmerhoff, D., Javne financije, Zagreb, 2000.
  • Diamond, J., Budget System Reform in Emerging Economies: The Challenges and the Reform Agenda, IMF Occasional Paper, No. 245, Washington, 2006.
  • Dimitrijević, M., Kompleksnost promena u domenu upravljanja javnim rashodima, Zbornik radova Pravnog fakulteta u Nišu, 72, 2016.
  • Dimitrijević, M., Noviteti u savremenom javnom budžetiranju, Pravna riječ, br. 46, 2016.
  • Dimitrijević, M., Osnove programskog budžetiranja, u: Uskladjivanje prava Srbije sa pravom EU (ur. M. Lazić), knjiga treća, Pravni fakultet Univerziteta u Nišu, Centar za publikacije, Niš, 2016.
  • Fiskalni savet, Budžetski proces u Republici Srbiji: Nedostaci i preporuke, Beograd, 2014.
  • Curristine, T., Lonti, Z., Joumard, I., Improving Public Sector Efficiency: Challenges and Opportunities, OECD Journal on Budgeting, No. 1, 2007.
  • Kristić, S., Programski budžet – napredni korak u razvoju budžetskog sistema Srbije, Makroekonomske analize i trendovi, br. 215, 2015.
  • Madžar, Lj., Mehanizmi za mobilizaciju i alternative alokacije javnih sredstava, Studija br. 1, Beograd, 2008.
  • Matejić, M., Šta se promenilo u budžetskom sistemu i budžetu, Zbornik radova Pravnog fakulteta u Nišu, 16, 1976.
  • OECD, Performance Budgeting in OECD Countries, Paris, 2007.
  • PEFA Secretariat, Public Financial Management: Performance Measurement Framework, World Bank, Washington DC, 2005.
  • Robinson, M., Performance-based Budgeting, Clear Regional Centres for Learning on Evaluation and Results,
  • Schick, A., The Performing State: Reflection on an Idea Whose Time Has Come but Whose Implementation Has Not, OECD Journal Budgeting, No. 2, 2003.
  • Shah, A., Shen, C., A Primer on Performance Budgeting, In: Budgeting and Budgetary Institutions (ed. A. Shah), The International Bank for Reconstruction and Development / The World Bank, Washington, 2007.
  • Von Hagen, J., Budgeting Institutions for Better Fiscal Performance, In: Budgeting and Budgetary Institutions (ed. A. Shah), The International Bank for Reconstruction and Development / The World Bank, Washington, 2007.
  • Vujović, D., Studija o delotvornom korišćenju indikatora performansi u procesu izrade budžeta i planova u javnom sektoru: Kreiranje indikatora performansi u cilju unapredjenja učinaka programskih budžeta u Srbiji. USAID projekat za bolje uslove poslovanja, Beograd, 2012.
  • Wildavsky, A., The Politics of the Budgetary Process, Boston, 1964.