When I lived in the USSR we had the this system where money must be spent no matter what or the next year budget will be cut. I thought it is insane and borderline crime and thing like these are impossible in free Western world. Boy was I in for a surprise when I emigrated.
I suspect it happens wherever you have a centralized economy, the government sector, internal corporate divisions, and if your corporations are run by the government, as found in the ussr.
A market economy does not really help, that just means you don't have a budget to cut in the first place.
