%0 Book %0 [E-Book] / %I OECD Publishing %D 2015 %C Paris %G englisch %T Budget Review: Germany [E-Book] %U http://dx.doi.org/10.1787/budget-14-5jrw4sxb32q4 %X Budgeting in Germany at the federal level is conducted in the basis of a well-developed legal, constitutional and administrative framework. The German budget process is robust and encompasses all elements of modern budgeting with significant reforms continuously being implemented . As a result, Germany has achieved an enviable fiscal performance in recent years. Surprisingly, little literature and research is available on the German budget process internationally. GOV/BUD's recently conducted budget review of Germany aims to present a concise overview of budgeting in Germany.