Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19 Article Swipe
Hanyu Xiao
,
Xiaohu Wang
·
YOU?
·
· 2023
· Open Access
·
· DOI: https://doi.org/10.1080/09540962.2023.2175232
YOU?
·
· 2023
· Open Access
·
· DOI: https://doi.org/10.1080/09540962.2023.2175232
IMPACTThe extraordinarily fast-paced growth in government spending during Covid 19 highlights the need for effective measures to ensure fiscal transparency during emergencies. Governments must improve emergency fiscal transparency by disclosing more detailed information on the types and conditions of funding sources, extra- and off-budget revenue sources, and recipients and impacts of spending. Institutional procedures should be established to safeguard fiscal transparency during emergencies, and to increase the effective involvement of legislatures, auditing agencies, and citizens in the management of fiscal rescue packages.
Related Topics
Concepts
Transparency (behavior)
Legislature
Revenue
Business
Audit
Coronavirus disease 2019 (COVID-19)
Government (linguistics)
Government revenue
Finance
Accounting
Public economics
Economic policy
Economics
Medicine
Political science
Infectious disease (medical specialty)
Disease
Pathology
Philosophy
Linguistics
Law
Metadata
- Type
- article
- Language
- en
- Landing Page
- https://doi.org/10.1080/09540962.2023.2175232
- OA Status
- hybrid
- Cited By
- 7
- References
- 41
- Related Works
- 10
- OpenAlex ID
- https://openalex.org/W4321454605
All OpenAlex metadata
Raw OpenAlex JSON
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https://openalex.org/W4321454605Canonical identifier for this work in OpenAlex
- DOI
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https://doi.org/10.1080/09540962.2023.2175232Digital Object Identifier
- Title
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Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19Work title
- Type
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articleOpenAlex work type
- Language
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enPrimary language
- Publication year
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2023Year of publication
- Publication date
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2023-02-21Full publication date if available
- Authors
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Hanyu Xiao, Xiaohu WangList of authors in order
- Landing page
-
https://doi.org/10.1080/09540962.2023.2175232Publisher landing page
- Open access
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YesWhether a free full text is available
- OA status
-
hybridOpen access status per OpenAlex
- OA URL
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https://doi.org/10.1080/09540962.2023.2175232Direct OA link when available
- Concepts
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Transparency (behavior), Legislature, Revenue, Business, Audit, Coronavirus disease 2019 (COVID-19), Government (linguistics), Government revenue, Finance, Accounting, Public economics, Economic policy, Economics, Medicine, Political science, Infectious disease (medical specialty), Disease, Pathology, Philosophy, Linguistics, LawTop concepts (fields/topics) attached by OpenAlex
- Cited by
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7Total citation count in OpenAlex
- Citations by year (recent)
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2025: 3, 2024: 2, 2023: 2Per-year citation counts (last 5 years)
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41Number of works referenced by this work
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10Other works algorithmically related by OpenAlex
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| abstract_inverted_index.must | 23 |
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| citation_normalized_percentile.is_in_top_10_percent | True |