This report is an overview of literature on budget processes and economic governance. The review takes stock of the latest advances in relevant international journals and in publications by the World Bank, the International Monetary Fund, and the Organisation for Economic Development and Cooperation (OECD), as well as relevant studies carried out in Southern and Eastern Africa. In light of the concept of good economic governance, particular attention has been given to the experiences of mid-term expenditure frameworks, and the role of revenue agencies, parliaments, the auditor general and non-state actors in the budget process. The literature review establishes the methodological basis and a common reference point for the comparative study 'Budgetary processes and economic governance in Southern and Eastern Africa'.

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance