The International Budget Partnership is committed to better understanding how public resources can be used to reduce inequality, benefit poor people, and provide public services effectively and equitably. Our research investigates the causes and consequences of greater or lesser budget transparency, participation, and accountability and examines the methods and impact of civil society engagement in promoting more inclusive and accountable budget processes and outcomes.
Budget credibility describes the ability of governments to accurately and consistently meet their expenditure and revenue targets. Our Addressing Budget Credibility Project proposes to address certain knowledge gaps in the current literature on budget credibility to deepen global understanding of the nature of the budget credibility challenge.
Establishing a set of global norms and standards on budget transparency, accountability, and participation is an important part of IBP’s international advocacy work. Global norms and standards for open budgeting provide a common understanding of the reforms that are needed to make progress.
The climate crisis is arguably the world’s greatest development challenge, as well as one of the most significant public finance challenges governments will face for decades to come. Given the magnitude of the crisis and the integral role of public budgets, IBP is working to ensure that climate financing is harnessed to avert disaster and redress its impact on the most vulnerable people and communities.
Too often, public finances are viewed through the narrow lens of technical efficiency, or with an outsized emphasis on fiscal discipline to the exclusion of other important values. We believe that public finances should be rooted not only in these important considerations, but also those associated with equity, democracy, and human rights.
Much of our research on budget transparency, participation, and accountability is informed by the findings of the Open Budget Survey. We invite public finance researchers to use this data in their own research. Open Budget Survey data from 2006 – present is available to view and download through the Open Budget Survey Data Explorer.
Fiscal policies – including taxing and spending – are increasingly recognized as a key arena where important battles about the future of development and democracy are being fought. It is increasingly clear that we need to pursue a more comprehensive approach – one that brings issues of taxation and revenue collection more squarely into our work. As a result, IBP is launching a new Tax Equity Initiative to respond to these challenges in a more effective way and ensure citizens and civil society have the tools needed to effectively engage in tax reforms.