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Strengthening Fiscal Transparency

In: The International Handbook of Public Financial Management

Author

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  • David Heald

Abstract

In principle, fiscal transparency “entails being open to the public about the government’s past, present, and future fiscal activities, and about the structure and functions of government that determine fiscal policies and outcomes” (IMF 2008). In practice, it is a child of our times as well as a reflection of wider social developments (Hood 2006). A whole series of economic and public policy failures are now attributed, at least in part, to shortfalls in transparency, including weak regulation of the financial sector prior to 2008 (which led to the conversion of private debt into public debt), the sovereign debt crisis and the Eurozone crisis.

Suggested Citation

  • David Heald, 2013. "Strengthening Fiscal Transparency," Palgrave Macmillan Books, in: Richard Allen & Richard Hemming & Barry H. Potter (ed.), The International Handbook of Public Financial Management, chapter 33, pages 711-741, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-31530-4_34
    DOI: 10.1057/9781137315304_34
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    Citations

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    Cited by:

    1. Lorenzo Cicatiello & Elina Simone & Giuseppe Lucio Gaeta, 2017. "Political determinants of fiscal transparency: a panel data empirical investigation," Economics of Governance, Springer, vol. 18(4), pages 315-336, November.
    2. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    3. 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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