Global under-spending
Global under-spending is a fiscal instrument for budget consolidation .
In the budget they are shown as negatively budgeted expenditure (savings commitments), which are to be offset by spending reductions within the framework of the budget implementation. As an exception to the individual budgeting principle, they replace targeted spending cuts and leave it to the government to generate the flat-rate spending cut within a budget. The parliament makes use of its budgetary rights insofar as it only makes a global decision.
A distinction must be made between the term and global over-expenditure .
literature
- Christoph Gröpl , Markus Groß, Otto Häußer et al .: Federal Budget Code / State Budget Code (BHO / LHO) Commentary , Munich 2011. ISBN 978-3-406-60409-6
Web links
- Christoph Gröpl : On the constitutional problem of global under-spending. The abuse of global under-spending to produce apparently constitutional budgets Press conference of the Taxpayers Association , Berlin, July 20, 2005
- ders .: On the constitutional problem of global under-spending Karl-Bräuer-Institut des Bund der Steuerpayers e. V., Berlin 2005. 84 p. With extensive bibliography. ISSN 0173-3397
- Stefan Bajohr : On the inclusion of the instrument of global under-spending in budget law - A suggestion DÖV 2004, 949
- Global under-spending in the 2016 budget draft of the Federal Ministry of Food and Agriculture
- Global under-spending in Section 60 General Financial Management for the 2014 financial year , p. 1677
- Press conference on the key figures for the 2016 federal budget and the 2015–2019 financial plan, video version, bundesfinanzministerium.de. Retrieved February 8, 2016.
Individual evidence
- ↑ Reduced spending, global budget control.de, accessed on February 7, 2016
- ↑ Global under-spending ( Memento of the original from February 8, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. Glossary, bundestag.de
