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8.721  Articles
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Research aims: This study aims to measure the correlation between the Indonesian government accounting system's accrual basis and fiscal transparency quality. Furthermore, this study deepens the research results through focus group discussion (FGD) at Lin... see more

National and International research studies often relate fiscal transparency to political, socio-economic and fiscal variables. Therefore, this study seeks to analyze how budget execution (revenues and expenses) influence active fiscal transparency in mun... see more

National and International research studies often relate fiscal transparency to political, socio-economic and fiscal variables. Therefore, this study seeks to analyze how budget execution (revenues and expenses) influence active fiscal transparency in mun... see more

In recent years, all 50 states have established transparency websites that provide public access to financial information and in some cases performance metrics. This article examines website content and use by the public, and concludes that while the web... see more

Objective: to evaluate the relationship between fiscal transparency and the degree of democracy of countries.Method: to measure the proxies, the Open Budget Index and Democracy Index indicators were used, with data from 2006 to 2019, which were evaluated ... see more

Objective: this study aimed to observe if the behavior of the consumer is affected by sales tax transparency and political trust, considering the Theory of Planned Behavior model as the conceptual framework.Method: the research was conducted using a quant... see more

Objective: this study aimed to observe if the behavior of the consumer is affected by sales tax transparency and political trust, considering the Theory of Planned Behavior model as the conceptual framework.Method: the research was conducted using a quant... see more

Not only do the principal-agent and common pool problems in public finance cause public resources to be allocated in an inefficient manner, they also lead to fiscal distortions. In order to overcome these issues, a variety of fiscal institutions are recom... see more

Fiscal transparency has been consistently identified as a key feature of efficient fiscal policy and a prerequisite for good public governance. However, measuring fiscal transparency remains an empirical challenge, and extant literature on developing coun... see more

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