Why Budget Implementation Evaluation (BIE) is Less Prevalent in Public Finance? Lessons from Indian Experience

John, Raju (2023): Why Budget Implementation Evaluation (BIE) is Less Prevalent in Public Finance? Lessons from Indian Experience.

Abstract

This paper is an attempt towards exploring the practice of an important yet neglected domain of public finance - Budget Implementation Evaluation (BIE).BIE means evaluating the extent to which Budget Announcements (BAs) are implemented. Its macro level evaluation regardingimplementation of BAs. BIE donot refer to evaluation studies regarding individual BAs. Budgetsare important for realizing the objective of economic development and welfare. Realization of these objectives is influenced by the extent to which BAs are implemented. Mere declaration of BAs does not ensure their implementation. Hence it is very important to have BIE. Unfortunately, BIE does not seem to get due attention. Why is BIE, despite its importance, remains less prevalent in public finance parlance? An attempt to answer this question is made using the Indian experience on BIE. The paper also gave some suggestions that are helpful for increasing the easiness and efficacy of BIE.

• Item Type: MPRA Paper
• Language: English
• Keywords: Budget, Budget Implementation Evaluation (BIE), India, Budget Announcements (BAs), Implementation Statuses (ISes)
• Subjects: H - Public Economics > H0 - General; H - Public Economics > H6 - National Budget, Deficit, and Debt > H60 - General; H - Public Economics > H6 - National Budget, Deficit, and Debt > H61 - Budget ; Budget Systems

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