Learning, Paper

Transparency and Participation in Public Financial Management: What Do Budget Laws Say?

October 2011 | by Paolo de Renzio, International Budget Partnership, and Verena Kroth, London School of Economics

This IBP Research Note addresses the role of legislation in promoting both disclosure of budgetary information and the provision of opportunities for public and civil society participation throughout the budget process. The key questions motivating the underlying research were: a) to what extent does budget legislation in different countries cover issues related to budget transparency and participation, and in what level of detail? and b) does the degree to which legislation covers issues related to the public disclosure of budget information seem to affect the actual level of budget transparency in different countries?



Examples of Public Finance Laws and Relevant Sections:


Research Note 1 Transparency in Public Finance Laws1.pdf

pdf, 0.28 MB

Brazil FiscalResponsibilityLaw2000 English.pdf

pdf, 0.09 MB

Brazil FiscalResponsibilityLaw2009 Portuguese.pdf

pdf, 0.20 MB

Croatia BudgetAct2001 English.pdf

pdf, 0.27 MB

Ecuador CodeOfPlanningPublicFinance2010 Spanish.pdf

pdf, 0.50 MB

Finland ActOntheOpenessofGovtActivities1999 English.pdf

pdf, 0.05 MB

Honduras 1999 Spanish.pdf

pdf, 0.08 MB

Liberia PublicFinanceMangmtAct2009 English.pdf

pdf, 0.40 MB

New Zealand GuideToThePublicFinanceAct2005 English.pdf

pdf, 0.52 MB

New Zealand PublicFinanceAct1989 English.pdf

pdf, 0.85 MB

New Zealand PublicFinanceAct2004 English.pdf

pdf, 0.79 MB

Nigeria FiscalResponsibilityAct2007 English.pdf

pdf, 0.10 MB

Peru LawOfTransparencyandAccessToPublicInformation2002 Spanish.pdf

pdf, 0.25 MB

Poland ActOnPublicFinance1998 English.pdf

pdf, 0.31 MB

Rwanda OrganicLawonStateFinances Property 2006 French.pdf

pdf, 0.42 MB

Sierra Leone BudgetingandAccountablityAct2005 English.pdf

pdf, 0.11 MB

SouthAfrica PublicFinanceManagementAct1999 Enlgish.pdf

pdf, 0.44 MB

Turkey PublicFinancialManagementandControlLaw2003 English.pdf

pdf, 0.34 MB

Ukraine BudgetCode2001 Englsih.pdf

pdf, 0.91 MB

UnitedKingdom CodeOfFiscalStaiblity1998 English.pdf

pdf, 0.10 MB

Paolo de Renzio

Senior Research Fellow, International Budget Partnership

Paolo de Renzio joined the International Budget Partnership in October 2010 as Senior Research Fellow and is based in Rio de Janeiro, Brazil. His research agenda covers a broad range of topics, including budget transparency and accountability, equity and justice in budgeting, taxation and tax expenditures, among others. He also supports the team producing the Open Budget Survey. Prior to joining the IBP, Paolo worked as a Research Fellow at the Overseas Development Institute; as an economist and policy advisor in Papua New Guinea’s Ministry of Finance; and as a UNDP public sector specialist, lecturer, and independent consultant in Mozambique. He has been a consultant for the World Bank, the Organization for Economic Cooperation and Development, the European Commission, and for a number of bilateral donor agencies and international NGOs. Paolo holds a PhD in International Relations from the University of Oxford, where his research focused on the impact of donor policies on budget reforms in developing countries. He also holds an MSc in Development Studies from the London School of Economics and a Bachelor’s degree in Economics from ‘Bocconi’ in Milan, Italy.

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