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OECD Best Practices for Budget Transparency

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Abstract

The Best Practices are designed as a reference tool for Member and non-member countries to use in order to increase the degree of budget transparency in their respective countries. The Best Practices are organised around specific reports for presentational reasons only. It is recognised that different countries will have different reporting regimes and may have different areas of emphasis for transparency. The Best Practices are based on different Member countries’ experiences in each area. It should be stressed that the Best Practices are not meant to constitute a formal "standard" for budget transparency.

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  • Oecd, 2002. "OECD Best Practices for Budget Transparency," OECD Journal on Budgeting, OECD Publishing, vol. 1(3), pages 7-14.
    • Handle: RePEc:oec:govkaa:5lmqcr2k6tnx
    DOI: 10.1787/budget-v1-art14-en
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    Cited by:

    1. William B.P. Robson & Farah Omran, 2019. "Show and Tell: Rating the Fiscal Accountability of Canada’s Senior Governments, 2019," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 545, June.
    2. Katarina Ott & Velibor Maèkiæ & Mihaela Broniæ, 2019. "Political Stubbornness and Online Local Budget Transparency in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 553-585.
    3. Iman Basheti, 2014. "Effect of simulation in training pharmacy students on correct inhaler technique," Proceedings of International Academic Conferences 0100231, International Institute of Social and Economic Sciences.
    4. Panagiotis Liargovas & Vasilis Pilichos & Anastasia Angelopoulou, 2021. "Fiscal governance and forecasting Bias: a case study of Greece during the economic crisis," Bulletin of Applied Economics, Risk Market Journals, vol. 8(2), pages 75-95.
    5. Jul, Ana María, 2006. "Off-Budget Operations: Report," IDB Publications (Working Papers) 2815, Inter-American Development Bank.
    6. Coen Teulings & Frits Bos, 2010. "CPB and Dutch fiscal policy in view of the financial crisis and ageing," CPB Document 218.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
    7. Sedmihradská Lucie, 2019. "Budget transparency innovation in the Czech local government," Central European Journal of Public Policy, Sciendo, vol. 13(1), pages 23-32, June.
    8. Maria Antónia Jesus & Susana Jorge, 2010. "From Governmental Accounting to National Accounting: Implications on the Portuguese Central Government Deficit," Notas Económicas, Faculty of Economics, University of Coimbra, issue 31, pages 24-46, June.
    9. Gerardo Uña, 2005. "El Congreso y el Presupuesto Nacional : Desempeño y Condicionantes de su rol en el Proceso Presupuestario," Public Economics 0508013, University Library of Munich, Germany.
    10. Rafal Benecki & Jens Hölscher & Mariusz Jarmuzek, 2006. "Fiscal transparency and policy rules in Poland," UCL SSEES Economics and Business working paper series 65, UCL School of Slavonic and East European Studies (SSEES).
    11. Paulo Reis Mourao & Mihaela Bronić & Branko Stanić, 2020. "Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better?," International Area Studies Review, Center for International Area Studies, Hankuk University of Foreign Studies, vol. 23(3), pages 268-287, September.
    12. Claudio Columbano, 2022. "Measuring fiscal guidance transparency," Public Sector Economics, Institute of Public Finance, vol. 46(2), pages 261-296.
    13. Cicatiello, Lorenzo & De Simone, Elina & Ercolano, Salvatore & Gaeta, Giuseppe Lucio, 2021. "Assessing the impact of fiscal transparency on FDI inflows," Socio-Economic Planning Sciences, Elsevier, vol. 73(C).
    14. James E. Alt & David Dreyer Lassen & Shanna Rose, 2006. "The Causes of Fiscal Transparency: Evidence from the American States," EPRU Working Paper Series 06-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    15. Rodríguez Bolívar, Manuel Pedro & Navarro Galera, Andrés & Alcaide Muñoz, Laura, 2015. "Governance, transparency and accountability: An international comparison," Journal of Policy Modeling, Elsevier, vol. 37(1), pages 136-174.
    16. Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
    17. Branko Stanic, 2018. "Determinants of subnational budget/fiscal transparency: a review of empirical evidence," Public Sector Economics, Institute of Public Finance, vol. 42(4), pages 449-486.
    18. Nada Azmy ElBerry & Stijn Goeminne, 2021. "Fiscal transparency, fiscal forecasting and budget credibility in developing countries," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 40(1), pages 144-161, January.

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