INSTITUCIONALNA STRUKTURA MODERNOG BUDžETIRANjA U KRALjEVINI HOLANDIJ

Abstract

In this paper, the author primarily investigates the structure of the institutional environment for the application of modern solutions in the field of public budgeting in the Kingdom of the Netherlands. At the same time, it particularly emphasizes the specifics of the Dutch institutional system, under whose auspices various attempts to affirm budgeting according to performance were realized. at the end, the author takes a critical look at certain segments of implemented budget reforms, determining the degree to which they deviate from the theoretical foundations of individual budget techniques.