Abstract

ASENSIO, Miguel Ángel; RODRIGUEZ, Stella M.  and  ASENSIO, Alejandro A.. Budgetary processes compared: Regulation and fiscal coordination. From institutions to institutions. SaberEs [online]. 2015, vol.7, n.1, pp.00-00. ISSN 1852-4418.

The paper explores the issue of fiscal institutions which constitutes a framework for the comparison of budgetary processes and budgetary procedures. Two aspects are considered trying to determine with more accuracy the field of fiscal institutions and fiscal rules, in one side, and a deeper examination of a particular type of institutions, in the other. The analysis is extended, also, to its importance in contexts with various levels of government.

Keywords : Comparative budgetary processes; Fiscal institutions.

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