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Measuring Budget Transparency: International and Russian Experience

Author

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  • Nataliya V. Golovanova

    (Financial Research Institute, Moscow, Russia)

Abstract

Fiscal (budget) transparency is a concept that was developed in the 1990s and became particularly relevant in times of financial crisis. Recent studies show that improving transparency results in better budget performance, lower borrowing costs and reduced corruption. This review describes the main approaches used in budget transparency evaluation and is addressed to practitioners and researchers dealing with budget transparency.

Suggested Citation

  • Nataliya V. Golovanova, 2015. "Measuring Budget Transparency: International and Russian Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 98-107, June.
    • Handle: RePEc:fru:finjrn:150311:p:98-107
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    Cited by:

    1. Vladimir V. Klimanov & Anna A. Mikhaylova & Vita A. Yagovkina, 2018. "Regulatory and Legal Support for the Budget Transparency at the Regional Level in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 46-57, October.

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