Fiscal transparency is part of a broader notion of transparency or access to information in the public sector. Transparency has two distinct dimensions: first, access to information about the processes and procedures by which the public sector takes and implements decisions; and second, access to information generated, held and used by the public sector. Transparency can be seen as an objective in itself: Article 19 of the Universal Declaration of Human Rights enshrines a fundamental right of access to information in the public sector. Transparency can also be seen as a means of achieving improved governance. Transparency informs the exercise of voice by citizens, helping them influence decision making through their representatives and the political process. Providing stakeholders with information about the public sector’s intentions, actions and their consequences is also a necessary - but not a sufficient - condition for accountability... 

Прочитај повеќе