Measuring Budget Transparency: International and Russian Experience

Nataliya Golovanova

Finansovyj žhurnal — Financial Journal, 2015, issue 3, 98-107

Abstract: Fiscal (budget) transparency is a concept that was developed in the 1990s and became particularly relevant in times of financial crisis. Recent studies show that improving transparency results in better budget performance, lower borrowing costs and reduced corruption. This review describes the main approaches used in budget transparency evaluation and is addressed to practitioners and researchers dealing with budget transparency.

Keywords: insurance; export credits; political risk; commercial risk; factoring; indemnity bond; product innovation (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150311:p:98-107

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