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Title | Fiscal transparency: cross-country comparisons |
Authors |
Fomina, J.
Vynnychenko, Nataliia Volodymyrivna ![]() |
ORCID |
http://orcid.org/0000-0001-6157-978X |
Keywords |
fiscal transparency budget public debt public revenues public expenditure фіскальна прозорість бюджет державний борг державні доходи державні витрати фискальная прозрачность государственный долг государственные доходы государственные расходы |
Type | Article |
Date of Issue | 2017 |
URI | http://essuir.sumdu.edu.ua/handle/123456789/61795 |
Publisher | Sumy State University |
License | |
Citation | Fomina, J., Vynnychenko, N. (2017). Fiscal transparency: cross-country comparisons. Business Ethics and Leadership, 1(2), 39-46. Doi: 10.21272/bel.1(2).39-46.2017 |
Abstract |
The evaluation of fiscal transparency impact on budget indicators performance is examined in the article
according to the grouping of countries by the following features: budget transparency, income per capita,
level of economic development and economic freedom. The main aim of the study is to determine the relationship
between fiscal transparency indexes and indicators of countries’ development. As the result of evaluation
it was determined that the main indicators of budget execution under the influence of its transparency
vary in different groups of countries. In particular, the studies have shown that the value of Open Budget
Index causes the reduction of public debt and the increase in the share of public expenditure, but in countries
with high and medium level of development the opposite effect of budget transparency on public debt is
characteristic, and the positive impact of budget transparency on the share of public expenditure is characteristic
only for countries with high economic freedom. |
Appears in Collections: |
Business Ethics and Leadership (BEL) |
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Files
File | Size | Format | Downloads |
---|---|---|---|
Fomina_Vynnychenko.pdf | 535,87 kB | Adobe PDF | -688022099 |
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