Abstract
This article revisits the concept of fiscal transparency in an emergency context. Examining the fiscal reporting practices of 120 national governments during COVID 19, as compiled by the International Budget Partnership, the authors found under-reporting of critical information on external funding sources, limited reporting on spending levels and impacts on vulnerable groups and areas, and lack of sufficient institutional safeguards to ensure fiscal transparency. They discuss the theoretical implications and provide policy recommendations for improvement.
| Original language | English |
|---|---|
| Pages (from-to) | 196-207 |
| Number of pages | 12 |
| Journal | Public Money and Management |
| Volume | 44 |
| Issue number | 3 |
| Online published | 21 Feb 2023 |
| DOIs | |
| Publication status | Published - Apr 2024 |
Research Keywords
- Covid 19
- crisis management
- emergency fiscal rescue policies
- fiscal transparency
- information production
- institutional procedures and relationship
- International Budget Partnership
Publisher's Copyright Statement
- This full text is made available under CC-BY-NC-ND 4.0. https://creativecommons.org/licenses/by-nc-nd/4.0/