| 000 -LEADER |
|---|
| fixed length control field |
02327naa a2200205uu 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
11723 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190211155617.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
030311s2006 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) |
|---|
| Koha Dewey Subclass [OBSOLETE] |
PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
MEKLIN, Pentti |
| 9 (RLIN) |
7028 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Expenditure inflexibility in the state budget : |
| Remainder of title |
the fiscal policy latitude of the council of state in Finland |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Name of publisher, distributor, etc. |
R.A.W. Rhodes, |
| Date of publication, distribution, etc. |
2000 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This paper deals with expenditure inflexibility, which nas a crucial bearing on the fiscal latitude which the government has in the preparation of the Finnish state budget. The government`s fiscal latitude, i.e., the possibilities available to the government to increase, decrease of change state expenditures is restricted by various mechanisms. The source material used in this study consists of budget documents and interviews with officials involved in prepraring the budget; use was also made of earlier studies relating to this subject. Our major findings fall into three groups. (i) if the degree of inflexibility is used as a basis for classification, four classes of expenditure can be identified in the Finnish state budget: expenditure controlled by statute, expenditure controlled by aggrement, expenditure controlle by authoriztion and expenditure withouth formal control. (ii) In the budget for 1996, 92 percent of expenditure was controlled in various ways, leavin only 8 per cent that was flexible. The conclusion can be drawn from this that without changing the mechanisms that bind expenditures, the governament`s ability to alter fical policy in the budget of a single year is very limited. In the 1990s the proportion of statute-controlled espenditures has decreased and the proportion of agreement-controled and authorization-controlled expenditures has increased. Nevertheless fiscal latitude hs grown. (iii) The material used for comparison showed that ther is similar problem in other countries, but that the mechanisms governing expenditure inflexibility and the fiscal latitude that governments may enjoy can vary |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
LINAVUORI, Juha |
| 9 (RLIN) |
20396 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
NUMMIKOSKI, Jukk |
| 9 (RLIN) |
20397 |
| 773 08 - HOST ITEM ENTRY |
|---|
| Title |
Public Administration: an international quarterly |
| Related parts |
78, 1, p. 193-207 |
| Place, publisher, and date of publication |
R.A.W. Rhodes, 2000 |
| Record control number |
|
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20030311 |
| Operator's initials, OID (RLIN) |
Cassio |
| Cataloger's initials, CIN (RLIN) |
Cassio |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20060330 |
| Operator's initials, OID (RLIN) |
1717^b |
| Cataloger's initials, CIN (RLIN) |
Quiteria |
