Budgeting in Switzerland
The Swiss budgeting system is characterised by three special features: the political environment; the debt containment rule; and the nature of the federal budget as a transfer budget. Prominent features of the political environment are direct democracy, consensus and federalism.
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Veröffentlicht in: | OECD Journal on Budgeting 2006-07, Vol.5 (1), p.37-78 |
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container_title | OECD Journal on Budgeting |
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creator | Kraan, Dirk-Jan Ruffner, Michael |
description | The Swiss budgeting system is characterised by three special features: the political environment; the debt containment rule; and the nature of the federal budget as a transfer budget. Prominent features of the political environment are direct democracy, consensus and federalism. |
doi_str_mv | 10.1787/budget-v5-art3-en |
format | Article |
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identifier | ISSN: 1608-7143 |
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issn | 1608-7143 1681-2336 1681-2336 |
language | eng |
recordid | cdi_proquest_journals_199588494 |
source | PAIS Index; Alma/SFX Local Collection |
subjects | Appropriations and expenditures Budget, Government Budgeting Budgets Containment Democracy Economic policy Federal budget Financial planning governance Government spending Political economy Switzerland Taxation |
title | Budgeting in Switzerland |
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