Temat: budget transparency - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland
Autorzy:: Yankevich, Semen
Powiązania:: https://bibliotekanauki.pl/articles/962352.pdf
Data publikacji:: 2013
Wydawca:: Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:: budget process
transparency
budget classification
cash servicing
accounting and reporting
Opis:: The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the principle of transparency of the budgetary process in the Republic of Poland. The main instruments for achievement of transparency of all operations with public funds such as budget classification, the cash servicing of budget implementation, budget accounting and reporting are analysed. While attempting to describe the aforementioned matters, the author proposes a definition of the term “budget transparency”.
Źródło:: Adam Mickiewicz University Law Review; 2013, 2; 215-226
2450-0976
Pojawia się w:: Adam Mickiewicz University Law Review
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Transparency of information contained in the state budget from the view of utility for the citizen
Autorzy:: Jastrzębska, Maria Elżbieta
Powiązania:: https://bibliotekanauki.pl/articles/2128462.pdf
Data publikacji:: 2020
Wydawca:: Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:: fiscal transparency
state budget
civil society
Opis:: Purpose – The purpose of the article is to assess the transparency of information contained in the state budget from the point of view of usefulness for the citizen and to recommend actions to increase the transparency of information in this regard. Methods – Descriptive analysis and deductive and inductive reasoning were used. Research description – The essence of fiscal transparency in the context of social responsibility of the government was discussed. The scope of information included in: the multi-year financial state finance, the budget act, the report on the implementation of the state budget, the analysis of the implementation of the state budget was analyzed. The assessment of information in the above-mentioned scope was carried out from the point of view of usefulness for the citizen and the flow of information between the government and citizens about public funds collected and allocated by the state budget. Finally, recommendations were made for actions to be taken to increase the transparency of information contained in the state budget. Results – The transparency of the information contained in the state budget (at the stage of its planning, adoption, implementation, reporting and controlling budget implementation) is very limited from the point of view of its usefulness for the citizen. It is necessary to take specific actions to increase the transparency of information contained in the state budget from the point of view of its usefulness for the citizen. Originality / value – the literature on the subject lacks publications devoted to the issue of transparency of the state budget in our country. The article addresses this research problem by assessing the content of information published by the government in the state budget as the basic public fund from the point of view of the usefulness of this information for the citizen.
Źródło:: Optimum. Economic Studies; 2020, 3(101); 3-14
1506-7637
Pojawia się w:: Optimum. Economic Studies
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: Online Openness and Transparency of Local Budgets in Belarus
Autorzy:: Krivorotko, Yuri V.
Sokol, Dmitriy V.
Powiązania:: https://bibliotekanauki.pl/articles/1964889.pdf
Data publikacji:: 2021-07-25
Wydawca:: Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:: budget openness
budget transparency
fiscal decentralisation
local budget
open budget
Opis:: World experience shows that public participation in the budget process and openness in the public sector are the necessary conditions for a proper economic strategy of the State. Financial openness contributes to the efficient collection and distribution of public resources. It expands the responsibility of governments, strengthens the trust of citizens and prevents opportunities for corruption. Researchers around the world (Alt, Lassen, Skilling, Bernick, Gandía, Yannacopoulos, Darbyshire, Slukhai and others) and international organisations such as the International Monetary Fund, OECD, the World Bank, the International Budget Partnership (IBP), the Global Initiative for Financial Transparency and the Open Government Partnership have shown growing interest in financial openness issues in recent years. This paper attempts to develop and test a methodology for the operational analysis of online information openness and transparency of the budget process at the local level. The developed methodology used two criteria: (1) the level of transparency of the local budget and (2) an assessment of authority's efforts in ensuring transparency of local budgets. It is based on expert assessments of the informational significance of particular elements of websites of local authorities in issues of local finance and budget. We interpret the resulting assessment of the information content of the site with the local budget and finances data as the online openness and transparency of local budgets Online Local Budget Index of Transparency (OLBIT).
Źródło:: Central European Economic Journal; 2021, 8, 55; 144-162
2543-6821
Pojawia się w:: Central European Economic Journal
Dostawca treści:: Biblioteka Nauki

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