1887

OECD Papers on Budgeting

The OECD Papers on Budgeting provide insights on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector. The Papers bring together the best of the recent work of the OECD on budgeting and public expenditures – reviewed by the OECD Committee of Senior Budget Officials (SBO).

English

Budgeting in Chinese Taipei

The paper provides an overview of the fiscal situation in Chinese Taipei and outlines its system for budget formulation and budget approval in detail. It highlights the organisation and functions of the Directorate-General of Budget, Accounting and Statistics. The paper analyses key milestones in the budgeting process and compares current practices in Chinese Taipei with the best practices of the OECD Spending Better Framework.

English

Keywords: Public financial management, Financial reporting, Performance, Spending better, Budgeting
JEL: H83: Public Economics / Miscellaneous Issues / Public Administration; Public Sector Accounting and Audits; H61: Public Economics / National Budget, Deficit, and Debt / Budget; Budget Systems; H50: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Related Policies: General
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