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
Hauptverfasser: Kraan, Dirk-Jan, Ruffner, Michael
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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
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identifier ISSN: 1608-7143
ispartof OECD Journal on Budgeting, 2006-07, Vol.5 (1), p.37-78
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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