Journal Articles

The Evolution of Budgetary Institutions in Estonia: A Path Full of Puzzles?

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This article examines the evolution of budgetary institutions in Estonia between 1993 and 2008, with a main focus on rules governing the preparation, adoption, and implementation of the state budget. It discusses the initial choice of budgetary institutions in 1993 and subsequent developments in the light of theoretical propositions put forth by the fiscal governance literature. The case of Estonia poses a number of puzzles, and the article seeks to explain the institutional choices in Estonia: Why did the coalition government opt for a delegation mode of fiscal governance in 1993? Why has the preparation phase of the budget process evolved toward a contracts approach from 1994 onward, while the adoption phase has moved closer to a delegation mode? The article demonstrates that alongside government type, institutional choices can be influenced by lesson-drawing from history, examples of other countries, and negative experiences gained in legislative budget process.

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Detail Information

Series Title

Governance

Call Number

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Publisher

Hoboken, United States : Wiley-Blackwell., 2010

Collation

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Language

English

ISBN/ISSN

09521895

Classification

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Content Type

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Media Type

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Carrier Type

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Edition

Volume 23, Issue 3, July 2010. pages 463–484

Subject(s)

Estonia
Evolution of budgetary institutions in Estonia
Implementation of the state budget

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