Fiscal transparency practice, challenges, and possible solutions: Lessons from Covid 19

This article revisits the concept of fiscal transparency in an emergency context. Examining the fiscal reporting practices of 120 national governments during Covid 19, as compiled by the International Budget Partnership, the authors found under-reporting of critical information on external funding sources; limited reporting on spending levels and impacts on vulnerable groups and areas; and lack of sufficient institutional safeguards to ensure fiscal transparency. They discuss the theoretical implications of their findings and provide policy recommendations for improvement. Copyright © 2023 Informa UK Limited.