Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19
Public Money and Management
; 2023.
Article
in English
| Scopus | ID: covidwho-2287170
ABSTRACT
IMPACT The extraordinarily fast-paced growth in government spending during Covid 19 highlights the need for effective measures to ensure fiscal transparency during emergencies. Governments must improve emergency fiscal transparency by disclosing more detailed information on the types and conditions of funding sources, extra- and off-budget revenue sources, and recipients and impacts of spending. Institutional procedures should be established to safeguard fiscal transparency during emergencies, and to increase the effective involvement of legislatures, auditing agencies, and citizens in the management of fiscal rescue packages. © 2023 Informa UK Limited, trading as Taylor & Francis Group.
Full text:
Available
Collection:
Databases of international organizations
Database:
Scopus
Language:
English
Journal:
Public Money and Management
Year:
2023
Document Type:
Article
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