Search Results - subject_exact:"Code of Good Practices on Fiscal Transparency"

Innovating fiscal transparency through open government partnerships : a comparative study of local governments in Australia and Germany

Coghill, Ken; Buchholz, Gabriele; Waheduzzaman, Wahed - 2026

Fiscal transparency is a core pillar of open government, yet its implementation at the local level remains uneven. This study investigates how the Open Government Partnership (OGP) contributes to fiscal transparency as a form of public sector innovation through a comparative analysis of local...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628671

Blessing or curse? : fintech adoption and greenhouse gas emission intensity

Li, Wenwen; Alharbi, Samar S.; Cao, June; Li, Wanfu - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015326949

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

Does national auditing improve local fiscal transparency? : evidence from China

Chen, Zhuo; Hu, Mingzhi - 2025

This paper examines whether and how national audits affect local fiscal transparency in China. Using panel data from 30 provinces between 2009 and 2018, we find that national audits significantly improve local fiscal transparency after controlling for various economic and institutional factors....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015472691

Radical [Debt] Transparency

2025

This report calls for radical debt transparency, to shift from current, often opaque, practices toward full and timely disclosure. Since the World Bank's first comprehensive assessment of debt transparency in developing countries in 2021, more countries now report debt data, but there are...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454263

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

Strengthening International Tax Transparency on Real Estate – From Concept to Reality : OECD Report to G20 Finance Ministers and Central Bank Governors

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

The failure of the United Kingdom's accounting and fiscal governance

Heald, David; Hodges, Ron - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207268

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 - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191160

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

Social ties and new venture performance : the moderated mediating effects of entrepreneurial motivations

Liu, Jinxin; Yang, Xiangyu; Sheng, Shibin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407748

Voter support for bond referenda : does it matter if costs are presented as aggregate vs. personal costs?

Lang, Corey; Pearson-Merkowitz, Shanna; Scott, Zachary - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536641

Fiscal transparency, public service provision, and criminal offense rates

Li, Xin; Zou, Kaicheng; Liao, Tianhu - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640597

54. Transparency

Sedlmeir, Johannes; Fridgen, Gilbert - 2026

This chapter presents the transparency inherent to blockchain networks as a two-sided sword. On the one hand, transparency enhances trust by allowing any participant in the blockchain network to verify transaction authorization and processing. On the other hand, the replication of data and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015642708

Investigative journalism and fiscal transparency : Catalysts for addressing corruption in oil-producing developing countries

2023

This paper looks at the contribution of two different initiatives in the fight against corruption in oil-rich developing countries, analysing these in turn and reflecting on ways of enhancing their efficacy and maximising synergies. The role of investigative journalism on the one hand, and that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015081968

Enhancing International Tax Transparency on Real Estate : OECD Report to G20 Finance Ministers and Central Bank Governors

2023

Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014435980

Effects of media coverage on budget transparency in Croatian local administrative units

Rukavina, Ivana - 2023

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

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

Does fiscal transparency matter for bank development? : a lookup on emerging and developing countries

Trabelsi, Emna - 2023

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

A handbook on public debt transparency

2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014384997

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

State-owned enterprises, fiscal transparency, and the circumvention of fiscal rules : the case of Germany

Heinemann, Friedrich; Nover, Justus; Steger, Paul - 2025

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 budget. Using a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421297

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State-owned enterprises, fiscal transparency, and the circumvention of fiscal rules : the case of Germany

Heinemann, Friedrich; Nover, Justus - 2023

Book / Working Paper

Impact of fiscal regulation on regional carbon intensity : assessing the carbon emission reduction effect of transparent government revenue and expenditure

Yu, Jing; Xiao, Qian; Zhang, Xuanhao; Lin, Chin-tsai - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015473012

Government accounting reform, fiscal transparency, and local government debts : evidence from China

Wan, Xihong; Guo, Min; Jiang, Ping; Xu, Lei - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405065

Adding more science to the craft : improving citizens' understanding through popular financial reporting

Kang, Hyewon; Chen, Gang; Luna-Reyes, Luis F. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614818

Can fiscal transparency mitigate political budget cycles?

Kang, Hyewon - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591744

"Promoting equality by disclosure" : how does fiscal transparency affect income inequality in China? : a perspective based on local governments' behaviours

Liu, Na; Chen, Junhua; Huang, Boqing; Huang, Zhonghua - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015532413

Contemporary Issues and Challenges in Public Financial Management : Responding to Global Crises

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

Good, Bad, and Incomplete : Grading the Fiscal Transparency of Canada’s Senior Governments, 2021

Robson, William B. P.; Wu, Miles - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013289023

Scientific progress of fiscal transparency research at national governments level

Leroy, Rodrigo Silva Diniz; Saez-Martín, Alejandro; … - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013363554

Critical issues on social accountability in Mozambique

Forquilha, Salvador; Gonçalves, Euclides - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013411721

Fiscal Transparency During the COVID-19 Emergency : Bosnia and Herzegovina, North Macedonia, and Serbia

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

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

Fiscal rules and the reliability of public investment plans : evidence from local governments

Mancini, Anna Laura; Tommasino, Pietro - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014471232

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Fiscal rules and the reliability of public investment plans : evidence from local governments

Mancini, Anna Laura; Tommasino, Pietro - 2022

Book / Working Paper

Benin: Technical Assistance Report-Fiscal Transparency Evaluation

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

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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Steuerliche Transparenz und Nachhaltigkeitsberichterstattung

Kockrow, Madeleine; Kraft, Gerhard; Schnitger, Arne - 2022

Book / Working Paper

Impact of fiscal transparency on local fiscal revenue and expenditures : evidence from a natural experiment

Liu, Shengwang; Chen, Xin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015061668

Will fiscal transparency inhibit corporate tax avoidance? : evidence from China

Cai, Chang; Cao, Xiaomin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080815

How does credit market innovation affect the fiscal policy of state governments?

Chen, Hsien-Yi; Chen, Sheng-syan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503085

Can digital economy mitigate vertical fiscal imbalances in Chinese local government? : the role of fiscal transparency

Li, Mo; Yang, Jing - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015595473

30. Transparency

Christensen, Lars Thøger - 2024

The notion of transparency refers primarily to stakeholder insight, but is suggestive also of accountability, knowledge sharing, and due diligence. Its value for organizations, stakeholders and the wider society is therefore often taken for granted and repeatedly celebrated as a necessary...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015601751

Sustainable multinational enterprises and country-by-country reporting : the standard GRI 207-4 in the winding journey towards fiscal transparency

Hauque, Sergio; Hauque, Santiago M. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644062

EU debt instruments and fiscal transparency : the case of the EU Recovery Fund

Demir, Ahmed; Garmann, Sebastian - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580730

Fiscal transparency or fiscal illusion? : housing and credit market responses to fiscal monitoring

Yang, Lang - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012817694

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Fiscal Transparency or Fiscal Illusion? Housing and Credit Market Responses to Fiscal Monitoring

Yang, Lang - 2021

Book / Working Paper

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

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

Promoting Fiscal Transparency the Complementary Roles of the Imf, Financial Markets and Civil Society

Petrie, Murray - 2003

This paper explores initiatives to date by the IMF, financial markets, and civil society organizations to assess and utilize information on fiscal transparency. The results of surveys and interviews of rating agency analysts and surveys of civil society organizations on their level of awareness...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014403855

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Promoting fiscal transparency: the complementary roles of the IMF, financial markets, and civil society

Petrie, Murray - 2003

Book / Working Paper

Promoting Fiscal Transparency : The Complementary Roles of the IMF, Financial Markets, and Civil Society

Petrie, Murray - 2021

Book / Working Paper

Transparency in Central Bank Financial Statements Disclosures

Sullivan, Kenneth - 2021

The IMF's development of the code of good practices on transparency in monetary and financial policies and introduction of safeguard assessments has increased the importance of the transparency of the disclosures found in central bank financial statements. This study looks at the disclosure...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013317790

Fiscally Transparent Entities in Tax Treaty Law : Navigating Bermuda’s Triangle

Trivedi, Noopur - 2021

Typically, the tax treaty entitlement to fiscally transparent entities (‘FTEs’) has been a matter of debate in the arena of international tax. FTEs are not taxed at the entity level but at the level of the persons who have an ownership interest in that entity. Hands down, it is one of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013217858

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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