Original scientific paper

https://doi.org/10.3326/pse.50.3.4

Transparent budget: the idea of deep transparency

Dušan Pavlović ; University of Belgrade, Faculty of Political Science, Beograd, Serbia *
Živko Bojović ; Singidunum University, Beograd, Serbia
Vojin Šenk ; University of Novi Sad, Faculty of Engineering Sciences, Novi Sad, Serbia

* Corresponding author.

Abstract

Governments know exactly where public money goes. Citizens do not. This asymmetry is not a technical accident – it is a structural feature of how public financial management systems are designed. Existing transparency frameworks – the IMF Fiscal Transparency Code, the Open Budget Index, and the OECD Budget Transparency Toolkit – measure what governments choose to disclose. They do not make spending verifiable. This paper develops a deep transparency model that closes this gap. By connecting budget allocations to real-time execution data through tamper-resistant technologies – write-once, read-many (WORM) storage and blockchain – the model enables citizens to trace every public outlay to its final private recipient. Deep transparency shifts fiscal accountability from publication to verification. It reduces the discretionary space through which patronage, corruption, and state capture operate. The model is normative and conceptual, but the problem it addresses is real and the tools required to solve it exist.

Keywords

budget transparency; democratic accountability; public policy; digital governance; discretionary spending; WORM technology

Hrčak ID:

350850

URI

https://hrcak.srce.hr/350850

Publication date:

7.9.2026.

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