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The current state and development of budget transparency
dc.contributor | Balaguer Coll, María Teresa | |
dc.contributor | Universitat Jaume I. Departament de Finances i Comptabilitat | |
dc.contributor.author | Gallén Fornes, David | |
dc.date.accessioned | 2014-11-14T11:24:41Z | |
dc.date.available | 2014-11-14T11:24:41Z | |
dc.date.issued | 2014-07-17 | |
dc.identifier.uri | http://hdl.handle.net/10234/108218 | |
dc.description | Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2013-2014 | ca_CA |
dc.description.abstract | The state of budget transparency at a global level is not satisfactory, according to the results of the Open Budget Survey 2012. It found that the average of the 100 countries surveyed is 43 out of 100. Studies show that there have been improvements in recent years, but that progress is very slow. Public participation in the budget process in most countries is scarce, while legislatures and Supreme Audit Institutions (SAIs) are generally strong, but sometimes suffer from deficiencies or limitations in their tasks. International organizations have developed codes of good practice for transparency and various studies have shown it benefits budget transparency in countries. Thanks to these, there has been a global consensus to promote budget transparency and improve governance, participation of civil society and economic development. | ca_CA |
dc.format.extent | 28 p. | ca_CA |
dc.format.mimetype | application/pdf | ca_CA |
dc.language.iso | eng | ca_CA |
dc.publisher | Universitat Jaume I | ca_CA |
dc.rights | Attribution-ShareAlike 4.0 Spain | * |
dc.rights.uri | http://creativecommons.org/licenses/by-sa/4.0/ | * |
dc.subject | Grau en Finances i Comptabilitat | ca_CA |
dc.subject | Grado en Finanzas y Contabilidad | ca_CA |
dc.subject | Bachelor's Degree in Finance and Accounting | ca_CA |
dc.subject | Budget transparency | ca_CA |
dc.subject | Public sector governance | ca_CA |
dc.subject | Budget documents | ca_CA |
dc.title | The current state and development of budget transparency | ca_CA |
dc.type | info:eu-repo/semantics/bachelorThesis | ca_CA |
dc.educationLevel | Estudios de Grado | ca_CA |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca_CA |
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