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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Budget institutions and fiscal performance in Africa
Author:Gollwitzer, SophiaISNI
Year:2011
Periodical:Journal of African Economies (ISSN 0963-8024)
Volume:20
Issue:1
Pages:111-152
Language:English
Geographic term:Africa
Subjects:national budget
audit offices
External link:https://jae.oxfordjournals.org/content/20/1/111.full.pdf
Abstract:This paper develops an index measuring the adequacy of the institutions, rules and procedures governing the budget process in forty-six African countries, presenting the most comprehensive analysis of African budget institutions hitherto conducted. The index includes the three stages of the budget process: negotiation, legislative approval and implementation. At each stage the quality of the budget process is measured along five criteria: centralization, rules and controls, sustainability and credibility, comprehensiveness and transparency. A wide dispersion in institutional quality is found across the continent. Furthermore, an empirical analysis based on OLS (ordinary least squares) estimations shows that better budget institutions are associated with lower public external debt and a higher primary budget balance. App., bibliogr., notes, ref., sum. [Journal abstract]
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