IDEAS home Printed from https://ideas.repec.org/a/eee/reveco/v102y2025ics1059056025004691.html
   My bibliography  Save this article

Digital budget supervision governance and local government fiscal transparency

Author

Listed:
  • Jin, Pengwei
  • Wang, Ziyue

Abstract

Fiscal transparency of local governments is a crucial factor in enhancing government credibility and advancing governance modernization and integrity. This study examines the impact of digital budget supervision governance on local government fiscal transparency, using a sample of 288 prefecture-level cities in China from 2013 to 2024. The results indicate that digital budget supervision governance significantly improves the fiscal transparency of prefecture-level governments. Mechanism tests reveal that digital budget supervision governance enhances fiscal transparency by reducing government intervention. The moderating effect analysis shows that a higher level of marketization further amplifies the positive impact of digital budget supervision governance on fiscal transparency. The heterogeneity analysis suggests that the effect of digital budget supervision governance on fiscal transparency is more pronounced in regions located northwest of the Hu Huanyong Line and in economically underdeveloped areas. This study provides theoretical foundations and policy implications for optimizing fiscal governance and promoting regional coordinated development.

Suggested Citation

  • Jin, Pengwei & Wang, Ziyue, 2025. "Digital budget supervision governance and local government fiscal transparency," International Review of Economics & Finance, Elsevier, vol. 102(C).
    • Handle: RePEc:eee:reveco:v:102:y:2025:i:c:s1059056025004691
    DOI: 10.1016/j.iref.2025.104306
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1059056025004691
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.iref.2025.104306?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:reveco:v:102:y:2025:i:c:s1059056025004691. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620165 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.