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Year of publication
Subject
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Fiscal transparency 630 Fiskalische Transparenz 487 fiscal transparency 395 fiscal policy 392 public debt 350 debt service 262 fiscal balance 259 public finances 257 tax revenue 257 fiscal deficit 254 tax administration 253 public expenditure 252 fiscal sustainability 240 fiscal position 230 capital expenditure 223 government budget 221 taxation 220 tax base 208 fiscal consolidation 199 tax policy 195 government revenue 191 fiscal adjustment 189 fiscal data 188 public finance 188 fiscal discipline 186 tax revenues 184 budget process 182 fiscal framework 181 tax system 180 fiscal policies 179 fiscal stance 178 public spending 177 balance of payments 176 current account 175 government expenditure 175 central bank 174 current account balance 174 fiscal affairs 174 government spending 174 fiscal affairs department 168
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Online availability
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Free 793 Undetermined 58 CC license 7
Type of publication
All
Book / Working Paper 894 Article 104
Type of publication (narrower categories)
All
Graue Literatur 109 Non-commercial literature 109 Article in journal 76 Aufsatz in Zeitschrift 76 Working Paper 61 Arbeitspapier 54 Aufsatz im Buch 13 Book section 13 Collection of articles of several authors 7 Sammelwerk 7 Article 4 Aufsatzsammlung 3 Handbook 3 Handbuch 3 Hochschulschrift 3 Amtsdruckschrift 2 Government document 2 Konferenzschrift 2 Richtlinie 2 Thesis 2 research-article 2 Collection of articles written by one author 1 Conference paper 1 Conference proceedings 1 Konferenzbeitrag 1 Research Report 1 Rezension 1 Sammlung 1
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Language
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English 543 Undetermined 435 Spanish 6 German 5 French 3 Portuguese 3 Croatian 1 Italian 1 Polish 1
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Author
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Ter-Minassian, Teresa 22 Deppler, Michael 18 Alt, James E. 12 Debrun, Xavier 10 Dreyer Lassen, David 10 Beetsma, Roel 9 Seiferling, Mike 9 Singh, Anoop 9 Sloof, Randolph 8 Irwin, Timothy C. 7 Parry, Taryn 7 Sullivan, Kenneth 7 Hölscher, Jens 6 Jarmuzek, Mariusz 6 Khan, Mohsin S. 6 Tareq, Shamsuddin 6 Weber, Anke 6 Allen, Richard 5 Burton, David 5 De Renzio, Paolo 5 Diamond, Jack 5 Escolano, Julio 5 Heald, David 5 Hodges, Ron 5 Lienert, Ian 5 Wehner, Joachim 5 Arbatli, Elif 4 Belka, Marek 4 Benecki, Rafal 4 Bio-Tchané, Abdoulaye 4 Cottarelli, Carlo 4 De Simone, Elina 4 Gaeta, Giuseppe Lucio 4 Kumar, Manmohan S. 4 Petrie, Murray 4 Teig, Michael 4 Allan, William 3 Chong, Alberto 3 Cicatiello, Lorenzo 3 Dziemianowicz, Ryta 3
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Institution
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International Monetary Fund 492 International Monetary Fund (IMF) 473 Internationaler Währungsfonds 59 International Monetary Fund / Fiscal Affairs Dept 8 OECD 5 Internationaler Währungsfonds / Fiscal Affairs Department 4 Bank für Internationalen Zahlungsausgleich / Währungs- und Wirtschaftsabteilung 2 CASE-Center for Social and Economic Research 2 Economic Policy Research Unit (EPRU), Økonomisk Institut 2 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 2 Fundación Nacional para el Desarrollo 2 International Monetary Fund. Fiscal Affairs Dept 2 CESifo 1 Center for Financial Studies 1 Colloque International de Finances Publiques <6, 2012, Rabat> 1 Commonwealth Secretariat 1 Department of Economics, Fakulteit Ekonomiese en Bestuurswetenskappe 1 Department of Economics, University of Alberta 1 Global Initiative for Fiscal Transparency 1 Instituto de Estudos Sociais e Económicos 1 Instytut Badań nad Gospodarką Rynkową 1 Marokko / Ministère de l'Économie et des Finances 1 UNCTAD 1 Université Paris 1 Panthéon-Sorbonne 1 World Bank Group 1 eSocialSciences 1
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Published in...
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IMF Staff Country Reports 379 IMF country report 139 IMF staff country report 105 IMF Working Papers 79 IMF working papers 22 IMF Occasional Papers 10 IMF Working Paper 10 IMF working paper 7 Policy Papers 7 EPRU Working Paper Series 4 Public performance & management review 4 IMF Policy Discussion Papers 3 IMF Staff Position Notes 3 Manuals & Guides 3 OECD journal on budgeting 3 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 3 Accounting, Auditing & Accountability Journal 2 Accounting, auditing & accountability journal 2 Business ethics and leadership : BEL 2 CASE Network Studies and Analyses 2 Capital flight from Africa : causes, effects, and policy issues 2 Discussion paper / Centre for Economic Policy Research 2 ECB Working Paper 2 Economics of governance 2 Empirical economics : a quarterly journal of the Institute for Advanced Studies 2 Equilibrium 2 Essays in the political economy of public finance 2 European economic review : EER 2 High-Level Summary Technical Assistance Reports 2 IMF staff papers 2 Institut Finanzen und Steuern : ifst 2 International tax and public finance 2 MENA Knowledge and Learning Quick Notes Series 2 MNB Conference Volume 2 OECD Economics Department Working Papers 2 Public budgeting & finance 2 Public management review 2 Socio-economic planning sciences : the international journal of public sector decision-making 2 Studia i analizy 2 1st Global Conference on Transparency Research, Rutgers University-Newark, May 19-20, 2011 1
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Source
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RePEc 493 ECONIS (ZBW) 491 EconStor 12 Other ZBW resources 2
Showing 1 - 50 of 998
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Fiscal transparency and budgetary processes in India : issues before the 16th Finance Commission
Nayudu, Sri Hari; Chakraborty, Lekha - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015327633
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Does fiscal transparency matter for bank development? : a lookup on emerging and developing countries
Trabelsi, Emna - In: Journal of central banking theory and practice 12 (2023) 1, pp. 107-148
This paper examines how fiscal transparency is linked to bank development. It also hypothesizes that the effect is mediated by reasonable channel(s). Drawing upon a panel dataset of emerging and developing economies, we find that fiscal transparency is positively related to the private credit...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014312323
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Blessing or curse? : fintech adoption and greenhouse gas emission intensity
Li, Wenwen; Alharbi, Samar S.; Cao, June; Li, Wanfu - In: International review of economics & finance : IREF 97 (2025), pp. 1-20
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015326949
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Contemporary Issues and Challenges in Public Financial Management : Responding to Global Crises
Allen, Richard (ed.); Krause, Philipp (ed.) - 2025
1 Introduction -- 2 Back to the Basics of PFM -- 3 New Goals, More Actors: Rethinking the political economy of fiscal institutions -- 4 The evolving and enduring role of finance ministries -- 5 The evolution of budgeting practices -- 6. Evolution of Treasury Practices -- 7 Planning and Budgeting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373560
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Fiscal rules and the reliability of public investment plans : evidence from local governments
Mancini, Anna Laura; Tommasino, Pietro - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013192035
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Alternatives in the design of sovereign green bonds
Hardy, Daniel C. L. - 2022
Many governments have started issuing 'green' bonds tied to expenditures on projects with environmental objectives such as climate change mitigation. While well-intentioned, issuance of a green bond by an investment-grade sovereign has no environmental impact, leaves funding costs unchanged,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013463896
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The failure of the United Kingdom's accounting and fiscal governance
Heald, David; Hodges, Ron - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 305-335
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207268
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Panama : Fiscal Transparency Evaluation
Aslan, Cigdem - 2024
An IMF team found that Panama has a cash-based system of budgeting and accounting that generates good information on many aspects of public finances. There are, however, many weaknesses in the system which diverge from the sound practices included in the Fund's Fiscal Transparency Code. Panama's...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328151
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The impact of real estate market risks on the issuance costs of urban investment bonds : evidence from China
Dong, Yan; Hu, Dingyuan - In: China economic quarterly international : CEQI 4 (2024) 3, pp. 151-166
It has been widely believed that bond spreads are positively correlated with related market risks. However, some studies in China's urban investment bond (UIB) market indicate that an increase in real estate market risks usually narrows UIB spreads. This article focused on such puzzle and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015370987
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Voter support for bond referenda : does it matter if costs are presented as aggregate vs. personal costs?
Lang, Corey; Pearson-Merkowitz, Shanna; Scott, Zachary - In: Public budgeting & finance 44 (2024) 1, pp. 14-37
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536641
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South Africa : Fiscal Transparency Evaluation
Renteria Rodriguez, Carolina - 2024
South Africa has many elements of sound fiscal transparency practices. Based on an assessment of fiscal transparency practices against the IMF's Fiscal Transparency Code, South Africa's practices are strongest in fiscal reporting, followed by fiscal forecasting and budgeting, and weakest in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015058462
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Enhancing taxpayer compliance through fiscal transparency, participation and accountability : insights from key figures of Islamic boarding schools in depok city
Saptono, Prianto Budi; Khozen, Ismail - In: ISRA international journal of islamic finance : an … 16 (2024) 2, pp. 20-44
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191160
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The failure of the United Kingdom’s accounting and fiscal governance
Heald, David; Hodges, Ron - In: Accounting, Auditing & Accountability Journal 37 (2024) 9, pp. 305-335
Purpose This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015340373
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EU debt instruments and fiscal transparency : the case of the EU Recovery Fund
Demir, Ahmed; Garmann, Sebastian - In: The Economists' voice 21 (2024) 1, pp. 181-189
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580730
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Fiscal transparency and public service quality association : evidence from 12 coastal provinces and cities of China
Yang, Qiuxia - In: Journal of risk and financial management : JRFM 14 (2021) 1/13, pp. 1-14
This paper presents an evaluation index system of public service quality, which contains 35 indexes from the dimensions of the output and effect. Based on data from 2010 to 2017 in 12 coastal provinces and cities of China, this paper assesses public service quality by using the methods of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012415430
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Effects of media coverage on budget transparency in Croatian local administrative units
Rukavina, Ivana - In: Naše gospodarstvo / Our Economy 69 (2023) 2, pp. 15-28
This paper evaluates positive and negative media coverage of online local budget transparency (OLBT) and its impact on budget transparency in Croatian local administrative units in 2018. Using multinomial logistic regression, research confirmed a strong impact of media coverage on budget...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014520676
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Does fiscal transparency matter for bank development? A lookup on emerging and developing countries
Trabelsi, Emna - In: Journal of Central Banking Theory and Practice 12 (2023) 1, pp. 107-148
This paper examines how fiscal transparency is linked to bank development. It also hypothesizes that the effect is mediated by reasonable channel(s). Drawing upon a panel dataset of emerging and developing economies, we find that fiscal transparency is positively related to the private credit...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014558508
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The Right to Know : Grading the Fiscal Transparency of Canada’s Senior Governments, 2022
Robson, William B. P.; Dahir, Nicholas - 2023
Canada’s senior governments raise and spend huge amounts, and have legally unlimited capacity to borrow when their expenses exceed their revenues. Holding public officials accountable for their spending, taxing and borrowing is a foundational task in a system of representative government....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014358973
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Let the sun shine in! : policy transparency improves economic outcomes : the experience of monetary policy, with lessons for fiscal policy
Globerman, Steven; Schembri, Lawrence - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014340066
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A handbook on public debt transparency
Commonwealth Secretariat - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014384997
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Effects of media coverage on budget transparency in Croatian local administrative units
Rukavina, Ivana - In: Naše gospodarstvo : NG 69 (2023) 2, pp. 15-28
This paper evaluates positive and negative media coverage of online local budget transparency (OLBT) and its impact on budget transparency in Croatian local administrative units in 2018. Using multinomial logistic regression, research confirmed a strong impact of media coverage on budget...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014310006
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State-owned enterprises, fiscal transparency, and the circumvention of fiscal rules : the case of Germany
Heinemann, Friedrich; Nover, Justus - 2023
State-owned enterprises (SOEs) provide opportunities for a more flexible and market-based provision of public services. At the same time, they may impair fiscal transparency and offer politicians discretion in the presence of strict fiscal rules if these only constrain the core udget. Using a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014471782
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Hiding the losses : fiscal transparency and the performance of government portfolios of financial assets
Seiferling, Mike; Tareq, Shamsuddin - In: Public finance review : PFR 51 (2023) 4, pp. 488-512
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014294015
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Natural resource curse exists in Mongolia? : focusing on budget transparency in local governments
Tsogtochir, Burmaa; Park, Soyoung - In: Journal of the Asia Pacific economy 28 (2023) 2, pp. 650-663
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014296370
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E-governance and fiscal performance in Sub-Saharan Africa : reappraising the role of ICT in public sector management
Afees, Noah Oluwashina - In: Smart analytics, artificial intelligence and …, (pp. 167-190). 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014320268
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How does China's new budget law affect the pricing of local government bonds?
Bo, Lan; Yao, Haixin; Mear, Fred C. J.; Zhang, Weiwei - In: Applied economics letters 30 (2023) 7, pp. 937-943
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014303603
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Bibliometric and trend analysis of budget transparency
Fedorovych, Molotok Ihor - In: Business ethics and leadership : BEL 4 (2020) 2, pp. 116-122
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012486613
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The role of fiscal transparency in road transport infrastructure quality in sub-Saharan Africa
Yakubu, Ahmed Taruwere; Muhammed, Ismail Aremu - In: Iranian journal of economic studies : IJES 9 (2020) 2, pp. 395-441
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012547119
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Does public data access improve fiscal transparency? : on a quasi-natural experiment from government data platform access
Han, Ning; Liu, Peixian; Zhong, Fanglei; Zhao, Dezhao - In: Socio-economic planning sciences : the international … 98 (2025), pp. 1-12
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What are the drivers of Egypt's goverment debt?
Alnashar, Sara B. - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012154713
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Alternatives in the design of sovereign green bonds
Hardy, Daniel C. L. - 2022
Many governments have started issuing 'green' bonds tied to expenditures on projects with environmental objectives such as climate change mitigation. While well-intentioned, issuance of a green bond by an investment-grade sovereign has no environmental impact, leaves funding costs unchanged,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014374356
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Fiscal Transparency During the COVID-19 Emergency : Bosnia and Herzegovina, North Macedonia, and Serbia
World Bank Group - 2022
The speed, reach, and magnitude of the Coronavirus (Covid-19) pandemic sent a shockwave around the globe that tested the capacity of Public Finance Management (PFM) systems to support governments' responses to crises. Fiscal transparency was not a foremost priority for decisionmakers during the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013538277
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Steuerliche Transparenz und Nachhaltigkeitsberichterstattung
Kockrow, Madeleine; Kraft, Gerhard; Schnitger, Arne - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015200266
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Good, Bad, and Incomplete : Grading the Fiscal Transparency of Canada’s Senior Governments, 2021
Robson, William B. P.; Wu, Miles - 2022
Canada’s senior governments raise and spend huge amounts, and have legally unlimited capacity to borrow when their expenses exceed their revenues. Holding public officials accountable for their spending, taxing and borrowing is a foundational task in a system of representative government....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013289023
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Scientific progress of fiscal transparency research at national governments level
Leroy, Rodrigo Silva Diniz; Saez-Martín, Alejandro; … - In: Revista de Contabilidad 25 (2022) 2, pp. 316-328
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013363554
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Critical issues on social accountability in Mozambique
Forquilha, Salvador; Gonçalves, Euclides - Instituto de Estudos Sociais e Económicos - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013411721
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Benin: Technical Assistance Report-Fiscal Transparency Evaluation
International Monetary Fund / Fiscal Affairs Dept - 2022
This report provides an evaluation of fiscal transparency practices (FTE) in Benin according to the standards defined by the IMF's Fiscal Transparency Code. The evaluation focuses on 36 principles covering three pillars of the Code: (I) fiscal reporting; (II) fiscal forecasting and budgeting;...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015060501
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Enabling tax bargaining : supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone
Boogaard, Vanessa van den; Prichard, Wilson; Beach, Rachel - In: Development policy review 40 (2022) 1, pp. 1-22
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012796216
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The impact of fiscal openness on public spending technical efficiency in developing countries
Elberry, Nada Azmy; Naert, Frank; Goeminne, Stijn - In: Public performance & management review 45 (2022) 2, pp. 254-281
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013371301
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openess and transparency of fiscal reporting in Poland : assessment and recommendation
Jastrzębska, Maria - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 1-7
The aim of the paper is to answer the question of whether fiscal reporting (more precisely, financial reporting of public finance sector entities (PFSE)) earnestly expressed the results of activities (information included is reliable, understandable and complete), and provide suggestions on how...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011967325
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How does credit market innovation affect the fiscal policy of state governments?
Chen, Hsien-Yi; Chen, Sheng-syan - In: Review of quantitative finance and accounting 62 (2024) 2, pp. 389-420
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503085
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Will fiscal transparency inhibit corporate tax avoidance? : evidence from China
Cai, Chang; Cao, Xiaomin - In: International tax and public finance 31 (2024) 5, pp. 1274-1294
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080815
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Strengthening International Tax Transparency on Real Estate – From Concept to Reality : OECD Report to G20 Finance Ministers and Central Bank Governors
OECD - 2024
In July 2023, following a request from the Indian G20 Presidency, the OECD delivered a report making the case for enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture on a voluntary basis. Since then, technical work has...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015083287
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Impact of fiscal transparency on local fiscal revenue and expenditures : evidence from a natural experiment
Liu, Shengwang; Chen, Xin - In: Finance research letters 67 (2024) 1, pp. 1-7
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015061668
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Fiscal transparency and public service quality association: Evidence from 12 coastal provinces and cities of China
Yang, Qiuxia - In: Journal of Risk and Financial Management 14 (2021) 1, pp. 1-14
This paper presents an evaluation index system of public service quality, which contains 35 indexes from the dimensions of the output and effect. Based on data from 2010 to 2017 in 12 coastal provinces and cities of China, this paper assesses public service quality by using the methods of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012611571
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Fiscal Transparency and Accountability : Research Note for the Fiscal Futures’ Scenario Planning Workshops
Rudiger, Anja - 2021
This century has seen an impressive increase in public access to fiscal information and civic engagement on budget issues. Norms of fiscal transparency have gained ground around the world. Yet many advocates and practitioners in the fiscal transparency and accountability (T/A) field expected...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013218485
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Tax Treaty Entitlement and Fiscally Transparent Entities : Improvements or Unnecessary Complications?
Parada, Leopoldo - 2021
This chapter analyses the recent modifications to the 2017 OECD Model Tax Convention as regards fiscally transparent entities. The ultimate aim of the Chapter is to determine how these modifications have impacted the dynamic of granting or denying tax treaty benefits and whether these changes...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013240452
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Fiscal Transparency or Fiscal Illusion? Housing and Credit Market Responses to Fiscal Monitoring
Yang, Lang - 2021
Nongovernmental stakeholders, including taxpayers and investors of government bonds, have an interest in government financial information. Fiscal transparency entails both access to and understandability of government information. Analyses of a government borrower’s financial information,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013246197
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A New Measure of Fiscal Transparency
Columbano, Claudio - 2021
The disclosure of fiscal and economic forecasts represents an increasingly important pillar of government transparency. Yet, a measure of transparency in fiscal and economic forecasts is presently missing. This article exploits the institutional features of the European Union’s (EU) Stability...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013230528
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Research on FESTs, Fiscal Transparency and Media Coverage : Evidence from China
Jiang, Shujun; Wang, Yizhi; Xie, Jiangtao - 2021
This empirical research sheds light on the internal mechanism of government fiscal transparency, media coverage, and the efficiency fiscal expenditures on science & technology (FESTs). Research findings show that fiscal transparency and media coverage have a significant positive effect on the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013232362
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