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Abstract
The paper explores if EU independent fiscal institutions (IFIs) are in a position to exercise effective scrutiny of national fiscal policies. It identifies substantial heterogeneity across IFIs in resources which is not matched by a similar diversity in mandates. In addition to financial and human resources, better access to information, effective comply-or-explain mechanisms and closer links with legislatures could enhance fiscal surveillance and accountability in the EU. The paper provides rankings of individual IFIs constructed based on measures that aggregate these pre-conditions for effective fiscal scrutiny.
| Original language | English |
|---|---|
| Pages (from-to) | 504-519 |
| Number of pages | 16 |
| Journal | JCMS-JOURNAL OF COMMON MARKET STUDIES |
| Volume | 56 |
| Issue number | 3 |
| Early online date | 6 Sept 2017 |
| DOIs | |
| Publication status | Published - 23 Apr 2018 |
Bibliographical note
© 2017, University Association for Contemporary European Studies and John Wiley & Sons Ltd. This is an author-produced version of the published paper. Uploaded in accordance with the publisher’s self-archiving policy. Further copying may not be permitted; contact the publisher for details.Keywords
- Fiscal Compact
- European Union
- Fiscal Councils
- fiscal policy
- Democracy
Profiles
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Organisation for Economic Cooperation and Development (OECD)
Michal Horvath (Collaborator)
2 Jul 2019Activity: Visiting an external institution › Government
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Establishing an Independent Fiscal Institution
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