Budgeting in Switzerland [E-Book] / Dirk-Jan Kraan and Michael Ruffner
Kraan, Dirk-Jan.
Ruffner, Michael.
Paris : OECD Publishing, 2006
43 p.
englisch
10.1787/budget-v5-art3-en
Governance
Switzerland
Full Text
The Swiss budgeting system is characterised by three special features: the political environment; the debt containment rule; and the nature of the federal budget as a transfer budget. Prominent features of the political environment are direct democracy, consensus and federalism.