Brazil: Moving the budget focus from the short to the medium term
This article presents a brief overview of the fiscal rules framework in Brazil. It introduces the concept and stages of implementing a medium-term expenditure framework (MTEF) and suggests ways to refine Brazil's incipient medium-term fiscal framework. It then proposes to bring the Brazilian bu...
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| Format: | Online |
| Sprache: | eng |
| Veröffentlicht: |
Paris
OECD Publishing
2021
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| Online Zugang: | Volltext |
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Tag hinzufügen | Zusammenfassung: | This article presents a brief overview of the fiscal rules framework in Brazil. It introduces the concept and stages of implementing a medium-term expenditure framework (MTEF) and suggests ways to refine Brazil's incipient medium-term fiscal framework. It then proposes to bring the Brazilian budget process more in line with the best international fiscal planning practices, with the adoption of an MTEF, in order to incorporate the medium-term perspective into the allocation of public resources. By way of conclusion, it describes the benefits of having an MTEF directing public sector accounts |
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| Beschreibung: | 1 Online-Ressource (15 Seiten) 21 x 28cm |