Professional paper

PUBLIC AVAILABILITY OF FISCAL INFORMATION THROUGH INTERNET IN TRANSITIONAL COUNTRIES

Vinko Kandžija ; Faculty of Economy, University of Mostar, Mostar, Bosnia and Herzegovina
Igor Živko ; Faculty of Economy, University of Mostar, Mostar, Bosnia and Herzegovina
Branimir Skoko ; Faculty of Economy, University of Mostar, Mostar, Bosnia and Herzegovina

Abstract

Making fiskal information available to the public is a defining characteristic of fiscal transparency. Fiscal transparency coverage of the annual budget, thiers forecasts, contigent liabilities, tax expenderes and quasi-fiscal activities, dbit and financial assets, and the consolidated position of general goverment. Fiscal transparency woučd make a major contribution to the couse a good governance. It should lead to better-informed public debate about the design and results of fiscal policy. This paper will analyse fiscal transparency in select transitional countries through Internet in practice (Albania, Bosnia and Herzegovina, Croatia, Macedonia, Montenegro, Serbia).

Keywords

communication; transparency; fiscal authority; ex-ante and ex-post test of transparency

Hrčak ID:

21537

URI

https://hrcak.srce.hr/21537

Publication date:

27.12.2007.

Article data in other languages: croatian

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