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Open and transparent budget process in Western Balkan countries

Nikolov, Marjan and Trenovski, Borce and Dimovska, Gabriela (2015): Open and transparent budget process in Western Balkan countries. Published in: CEA Journal of Economics , Vol. 10, No. 19 (June 2015): pp. 5-21.

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Abstract

Budget openness and transparency are key elements of the effective management of public finances, determining the fiscal risks, rational financial decision-making, increasing accountability by policy makers and improving fiscal policies. It is difficult to define budget transparency, and also its measurement is an exceptional challenge. This is because different researchers / institutions use different ways (mostly questionnaires or surveys) to measure the fiscal transparency. Our research is mainly focused on elaborating the openness of budget processes in Western Balkan countries (as a specific group of countries consisted of: Albania, Bosnia and Herzegovina, Montenegro, Macedonia, Kosovo and Serbia) dominantly based on a globally accepted methodology designed by Open Budget Partnership (Open Budget Index and Open Budget Survey Tracker), and partly on our own analysis.

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