Digital budget supervision governance and local government fiscal transparency

Pengwei Jin and Ziyue Wang

International Review of Economics & Finance, 2025, vol. 102, issue C

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.

Keywords: Digital budget supervision governance; Local government fiscal transparency; Government intervention; Degree of marketization (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1059056025004691
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:102:y:2025:i:c:s1059056025004691

DOI: 10.1016/j.iref.2025.104306

Access Statistics for this article

International Review of Economics & Finance is currently edited by H. Beladi and C. Chen

More articles in International Review of Economics & Finance from Elsevier
Bibliographic data for series maintained by Catherine Liu ().