Abstract

Unlimited Possibilities for Fiscal Transparency Improvement

Highlights

  • This special issue of the European Financial and Accounting Journal is a result of a joint initiative of the Faculty of Finance and Accounting at University of Economics, Prague and the Network of Institutes and Schools of Public Administration in Central and Eastern Europe (NISPAcee)

  • The papers included in this volume were selected from the papers prepared in the framework of the NISPAcee Working Group on Fiscal Policy and presented in May 2011 at the 19th NISPAcee Annual Conference

  • NISPAcee is a non-government, non-profit, international membership organization. It was established in 1994 with the aim to serve as a clearinghouse for information for the newly established schools and programs of public administration in post communist countries and to promote the development of public administration education and training in these countries

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Summary

Introduction

This special issue of the European Financial and Accounting Journal is a result of a joint initiative of the Faculty of Finance and Accounting at University of Economics, Prague and the Network of Institutes and Schools of Public Administration in Central and Eastern Europe (NISPAcee). Fiscal or budget transparency gained increasing attention from international institutions, national governments and nongovernmental organizations in the last twenty years. Government fiscal activities should be subject to public scrutiny, which is impossible without timely disclosure of all relevant documents and information.

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