Institutional bodies, budgets and fiscal regulation at multigovernmental level

Authors

  • Miguel Ángel Asencio Universidad Nacional del Litoral
  • Alejandro Asencio Universidad Nacional del Litoral
  • Liliana Peralta Universidad Nacional del Litoral

Keywords:

budget processes, fiscal coordination, fiscal institutions

Abstract

In previous articles we have referred to the existence and role of institutional mechanisms and institutions that play regulatory and rationalizing roles in the budgetary processes, on the one hand, or in the fiscal coordination of actions of different levels of government, on the other. Both instances are interrelated, in spite of not being equivalent, in the same way that there is no equivalence with organ institutions of essentially "vigilant" type, of monitoring or auditing, although several and inevitable points of correlation or contact are visible. Here we will expand the analysis of the intervening institutions or those that influence the budget cycle or process, considering, however, that their existence can be imagined in more than one level of government, given that they also happen to interbreed with the improvement of the system of relations intergovernmental prosecutors in federative countries.

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References

Asensio, M. A. (2009). Insituciones fiscales y presupuesto público, Editorial Buyatti, Buenos Aires.

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Published

2013-12-06

How to Cite

Asencio, M. Ángel, Asencio, A., & Peralta, L. (2013). Institutional bodies, budgets and fiscal regulation at multigovernmental level. Actualidad Económica, 23(81), 5–9. Retrieved from https://revistas.unc.edu.ar/index.php/acteconomica/article/view/7867