Experience of OECD Countries with Performance Budgeting

Abstract

Over the past two decades, the majority of OECD governments have sought to shift the emphasis of budgeting from inputs towards results. Across OECD countries, this introduction of a performance focus to budgeting has proven to be a powerful idea with applications to different levels and sectors of government. There is no single model of performance budgeting. OECD governments have adopted different models and approaches depending on their particular national capacities and priorities.

1. The views expressed in this chapter are those of the author and do not represent the opinions of the OECD.