The Fiscal Councils – Independent Fiscal Institutions for Ensuring Fiscal Discipline

Ovidius University Annals: Economic Sciences Series

Comăniciu Carmen¹ 

[1] “Lucian Blaga” University of Sibiu;

关键词: fiscal council;    fiscal discipline;    fiscal performance;    fiscal rules;   

DOI  :  

来源: DOAJ

【 摘 要 】

Ensuring the sustainability of public finances can only be achieved through substantial and relevant analysis and evaluation of the problems faced by the fiscal and budgetary fields. Thus, through independent tax institutions, based on opinions and recommendations issued, can be identified those decisions designed to ensure a responsible fiscal and budgetary policy. Without claiming an exhaustive approach, through this article we will identify basic principles of Fiscal Councils, the main features of the Fiscal Councils from the IMF member states and we will try to highlight the best practices. By identifying best practices, we will highlight the role of Fiscal Councils in the prudent management of public financial resources and fiscal and budgetary risks.

【 授权许可】

Unknown