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Part of a programme of fiscal reform involves the development of new systems and structures of financial management, which have organisational implications [ 3].
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This was accompanied by a programme of fiscal reforms, including "expenditure control, improved revenue collection, external debt management, proper evaluation of projects, improved public sector efficiency, price controls on basic foods and commodities, tax reform and good governance".
But Brazil requires a stronger dose of fiscal reform.
Each followed a three-pronged strategy of fiscal reform, structural change and institutional reform.
And it has postponed some elements of fiscal reform, especially at the provincial level.
And symbolically, instead of fiscal reform, taxes have gone up under the Socialists.
But Japanese promises of fiscal reform and economic revival are increasingly met with polite skepticism.
The decentralisation of budget management is another element of fiscal reform.
The element of fiscal reform that emphasises outputs and outcomes of government services informs the development of performance management.
Set up as institutions run on business principles, "corporatised" hospitals bring the results of fiscal reform to local level.
The introduction of new budget management systems, designed to maintain financial control throughout government, is one of the most important elements of fiscal reform.
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