Rationalising government fiscal reporting: Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs
In OECD countries, fiscal reports are increasingly sophisticated, highlighting governments' commitment to fiscal transparency and accountability towards parliaments and citizens. However, users regularly express concerns with these documents, revealing a fundamental "paradox" with gov...
Gespeichert in:
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2018
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | In OECD countries, fiscal reports are increasingly sophisticated, highlighting governments' commitment to fiscal transparency and accountability towards parliaments and citizens. However, users regularly express concerns with these documents, revealing a fundamental "paradox" with government fiscal reporting: desire for detail and sophistication may come at the expense of clarity. Against this background, this paper looks at four countries (Australia, Canada, France and the United Kingdom) that have endeavoured to resolve this paradox by rationalising their fiscal reporting with the aim of making it more legible for users and draws a short set of implications for other countries looking to strengthen and rationalise their fiscal reporting practices. JEL Codes: H50, H60, H83 Keywords: fiscal reporting, accountability, transparency |
| Beschreibung: | 1 Online-Ressource (61 p.) 21 x 28cm. |
| DOI: | 10.1787/budget-17-5j8z25lsphq8 |
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| spelling | Moretti, Delphine VerfasserIn aut Rationalising government fiscal reporting Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs Delphine, Moretti Paris OECD Publishing 2018 1 Online-Ressource (61 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In OECD countries, fiscal reports are increasingly sophisticated, highlighting governments' commitment to fiscal transparency and accountability towards parliaments and citizens. However, users regularly express concerns with these documents, revealing a fundamental "paradox" with government fiscal reporting: desire for detail and sophistication may come at the expense of clarity. Against this background, this paper looks at four countries (Australia, Canada, France and the United Kingdom) that have endeavoured to resolve this paradox by rationalising their fiscal reporting with the aim of making it more legible for users and draws a short set of implications for other countries looking to strengthen and rationalise their fiscal reporting practices. JEL Codes: H50, H60, H83 Keywords: fiscal reporting, accountability, transparency Finance and Investment Governance Economics Enthalten in OECD Journal on Budgeting Vol. 17, no. 2, p. 65-125 volume:17 year:2018 number:2 pages:65-125 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-17-5j8z25lsphq8 Volltext |
| spellingShingle | Moretti, Delphine Rationalising government fiscal reporting Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs Finance and Investment Governance Economics |
| title | Rationalising government fiscal reporting Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs |
| title_auth | Rationalising government fiscal reporting Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs |
| title_exact_search | Rationalising government fiscal reporting Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs |
| title_full | Rationalising government fiscal reporting Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs Delphine, Moretti |
| title_fullStr | Rationalising government fiscal reporting Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs Delphine, Moretti |
| title_full_unstemmed | Rationalising government fiscal reporting Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs Delphine, Moretti |
| title_short | Rationalising government fiscal reporting |
| title_sort | rationalising government fiscal reporting lessons learned from australia canada france and the united kingdom on how to better address users needs |
| title_sub | Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs |
| topic | Finance and Investment Governance Economics |
| topic_facet | Finance and Investment Governance Economics |
| url | https://doi.org/10.1787/budget-17-5j8z25lsphq8 |
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