Transparent Budget in the System of Public Administration

Autor: Yuriy V. Belousov
Jazyk: English<br />Russian
Rok vydání: 2022
Předmět:
Zdroj: Финансовый журнал, Vol 14, Iss No. 4, Pp 79-91 (2022)
Druh dokumentu: article
ISSN: 2075-1990
2658-5332
DOI: 10.31107/2075-1990-2022-4-79-91
Popis: In the current digital age, budget transparency becomes an important characteristic of the quality of public administration. Over the past two decades, there has been a rapid increase in the level of openness of budget data. However, this is not happening in all countries; the gap in the level of transparency is striking, and it is growing. To a large extent, this level depends on the concept of public administration adopted by this or that state. The paper examines the peculiarities of the budget openness policy in the three most common public administration systems: the Weberian model, New Public Governance and New Public Management. In the countries practicing the Weberian system, budget openness is not maintained or is treated formally. The New Public Governance system, in terms of budget transparency, is mostly focused on the development of democracy rather than on addressing financial issues. New Public Management is aimed at improving the efficiency of public administration. This requires a high level of budget data transparency. However, this level has not yet been achieved; therefore, the real impact of the New Public Management system can only be expected in the future.
Databáze: Directory of Open Access Journals