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

Hanyu XIAO, Xiaohu WANG

Research output: Contribution to journalArticlespeer-review

1 Citation (Scopus)

Abstract

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.
Original languageEnglish
JournalPublic Money and Management
Early online date21 Feb 2023
DOIs
Publication statusE-pub ahead of print - 21 Feb 2023

Citation

Xiao, H., & Wang, X. (2023). Fiscal transparency practice, challenges, and possible solutions: Lessons from Covid 19. Public Money and Management. Advance online publication. doi: 10.1080/09540962.2023.2175232

Keywords

  • Covid 19
  • Crisis management
  • Emergency fiscal rescue policies
  • Fiscal transparency
  • Information production
  • Institutional procedures and relationship
  • International Budget Partnership

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