Analytical note on comparative law regarding the peculiarities of the creation and operation of independent fiscal institutions (parliamentary budget offices) under the parliaments of the developed countries

Abstract. The comparative analysis and generalization of the legislation of foreign countries on the peculiarities of the establishment and activity of independent fiscal institutions, parliamentary budget offices, and other similar institutions (establishments) in developed countries within the framework of the issues raised in the reqwest was conducted according to the following directions: legal basis for the activity of independent fiscal institutions, parliamentary budget offices, and other similar institutions (establishments); their models and structure; the scope of powers of the institutions; number of employees, sources and amounts of financing of institutions (establishments).

Legislation of the USA, the UK, Canada, Italy, Australia, Ireland, France, and Portugal was analysed in the note.

Key words: independent fiscal institution, parliamentary budget office, fiscal policy, budget policy.

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05/2023