ВЪРХУ РЕФОРМИРАНЕТО НА БЮДЖЕТНИЯ ПРОЦЕС В ПУБЛИЧНИЯ СЕКТОР В БЪЛГАРИЯ
REFORMS IN PUBLIC SECTOR BUDGETING IN BULGARIA

Summary/Abstract: The aim of this paper is to examine some of the issues with reforms associated with the introduction and implementation of performance-based budgeting (PBB) in the public sector in Bulgaria, within the framework of New Public Management (NPM). The applied methodology includes a literature review on NPM as a new ideology for managing the public sector and the related reforms in public administration. The literature is also reviewed regarding PBB, as one of the tools of NPM. A historical approach is applied to investigate the reforms connected to the introduction of PBB in the public sector in Bulgaria, and several key issues are identified. The findings of the study indicate that the reforms concerning the implementation of PBB in Bulgaria’s public sector are being carried out progressively, and significant progress has already been achieved. New legislation has been adopted, and procedures for the preparation and reporting of PBB have been established. Despite the formal rules set for the implementation of PBB, the research shows that a number of significant problems remain unresolved.

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