Institutional bodies, budgets and fiscal regulation at multigovernmental level
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 instan...
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2013
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I10-R369-article-78672021-03-11T12:50:02Z Institutional bodies, budgets and fiscal regulation at multigovernmental level Órganos institucionales, presupuestos y regulación fiscal a nivel multigubernamental Asencio, Miguel Ángel Asencio, Alejandro Peralta, Liliana budget processes fiscal coordination fiscal institutions H7 procesos presupuestarios coordinación fiscal Instituciones fiscales H7 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. En artículos anteriores nos hemos referido a la existencia y papel de mecanismos institucionales e instituciones-órgano que desempeñen papeles reguladores y racionalizadores en los procesos presupuestarios, por un lado, o en la coordinación fiscal de acciones de distintos niveles de gobierno,por el otro. Ambas instancias están interrelacionadas,pese a no ser equivalentes, del mismo modo en que no existe equivalencia con las instituciones órgano de tipo esencialmente “vigilador”, de monitoreo o auditoría, aunque son visibles diversos e inevitables puntos de correlación o de contacto. Aquí expandiremos el análisis de las instituciones intervinientes o que influyen en el ciclo o proceso presupuestario, considerando sin embargo,que su existencia puede ser imaginada en más de un nivel de gobierno, dado lo cual también pasan a entrecruzarse con la mejora del sistema de relaciones fiscales intergubernamentales en países de tipo federativo. Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2013-12-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos application/pdf https://revistas.unc.edu.ar/index.php/acteconomica/article/view/7867 Actualidad Económica; Vol. 23 No. 81 (2013): September-December; 5-9 Actualidad Económica; Vol. 23 Núm. 81 (2013): Septiembre - Diciembre; 5-9 2250-754X 0327-585X spa https://revistas.unc.edu.ar/index.php/acteconomica/article/view/7867/8733 |
institution |
Universidad Nacional de Córdoba |
institution_str |
I-10 |
repository_str |
R-369 |
container_title_str |
Actualidad Económica |
language |
Español |
format |
Artículo revista |
topic |
budget processes fiscal coordination fiscal institutions H7 procesos presupuestarios coordinación fiscal Instituciones fiscales H7 |
spellingShingle |
budget processes fiscal coordination fiscal institutions H7 procesos presupuestarios coordinación fiscal Instituciones fiscales H7 Asencio, Miguel Ángel Asencio, Alejandro Peralta, Liliana Institutional bodies, budgets and fiscal regulation at multigovernmental level |
topic_facet |
budget processes fiscal coordination fiscal institutions H7 procesos presupuestarios coordinación fiscal Instituciones fiscales H7 |
author |
Asencio, Miguel Ángel Asencio, Alejandro Peralta, Liliana |
author_facet |
Asencio, Miguel Ángel Asencio, Alejandro Peralta, Liliana |
author_sort |
Asencio, Miguel Ángel |
title |
Institutional bodies, budgets and fiscal regulation at multigovernmental level |
title_short |
Institutional bodies, budgets and fiscal regulation at multigovernmental level |
title_full |
Institutional bodies, budgets and fiscal regulation at multigovernmental level |
title_fullStr |
Institutional bodies, budgets and fiscal regulation at multigovernmental level |
title_full_unstemmed |
Institutional bodies, budgets and fiscal regulation at multigovernmental level |
title_sort |
institutional bodies, budgets and fiscal regulation at multigovernmental level |
description |
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. |
publisher |
Facultad de Ciencias Económicas. Instituto de Economía y Finanzas |
publishDate |
2013 |
url |
https://revistas.unc.edu.ar/index.php/acteconomica/article/view/7867 |
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first_indexed |
2024-09-03T22:59:41Z |
last_indexed |
2024-09-03T22:59:41Z |
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