The 29th NISPAcee Annual Conference

The 29th NISPAcee Annual Conference, Ljubljana, Slovenia, October 21 - October 23, 2021

Excellent conference. I really enjoyed the papers, speakers, schedule and location and great staff!

D.B., United States, 27th NISPAcee Annual Conference 2019, Prague

...relating to public administration and policy. Good opportunities for networking.

N.D., Georgia, 27th NISPAcee Annual Conference 2019, Prague

Excellent participants, argument-driven discussions, impartial and supportive Chairs in the Working Group.

D.G., Republic of North Macedonia, 27th NISPAcee Annual Conference 2019, Prague detail and I really enjoyed the supportive and encouraging atmosphere there. Thank you!

R.B., Lithuania, 27th NISPAcee Annual Conference 2019, Prague

...both in terms of academic quality and logistics, and also social events. It was a true joy.

E.Z., Bulgaria, 27th NISPAcee Annual Conference 2019, Prague

...The special programmes were really excellent and we took home many varied experiences.

P.N., Hungary, 27th NISPAcee Annual Conference 2019, Prague

...Sessions were interesting, scholars were engaging and all the social events were amazing!

B.K., Kazakhstan, 26th NISPAcee Annual Conference 2018, Iasi

Excellent organization, excellent food. Compliments to the organizers, they did a wonderful job!

V.J., Netherlands, 26th NISPAcee Annual Conference 2018, Iasi

...I must say that the PhD pre-conference seminar was the most useful seminar of my life. Very well...

K.V., Czech Republic, 26th NISPAcee Annual Conference 2018, Iasi

... I would even argue that they are the very best - both in terms of scientific content and also entertainment…

P.W., Denmark, 26th NISPAcee Annual Conference 2018, Iasi

An opportunity to learn from other researchers and other countries' experiences on certain topics.

G.A.C., Hungary, 25th Conference 2017, Kazan

Very well organised, excellent programme and fruitful discussions.

M.M.S., Slovakia, 25th Conference 2017, Kazan

The NISPAcee conference remains a very interesting conference.

M.D.V., Netherlands, 25th Conference 2017, Kazan

Thank you for the opportunity to be there, and for the work of the organisers.

D.Z., Hungary, 24th Conference 2016, Zagreb

Well organized, as always. Excellent conference topic and paper selection.

M.S., Serbia, 23rd Conference 2015, Georgia

Perfect conference. Well organised. Very informative.

M.deV., Netherlands, 22nd Conference 2014, Hungary

Excellent conference. Congratulations!

S. C., United States, 20th Conference 2012, Republic of Macedonia

Thanks for organising the pre-conference activity. I benefited significantly!

R. U., Uzbekistan, 19th Conference, Varna 2011

Each information I got, was received perfectly in time!

L. S., Latvia, 21st Conference 2013, Serbia

The Conference was very academically fruitful!

M. K., Republic of Macedonia, 20th Conference 2012, Republic of Macedonia

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 Paper/Speech Details of Conference Program  

for the  29th NISPAcee Annual Conference
  Program Overview
WG5: Public Finance and Public Financial Mngmt. (Physical)
Author(s)  Tatjana Stanimirovic 
  University of Ljubljana
Ljubljana  Slovenia
Mag. Saša Jazbec 
File   Paper files are available only for conference participants, please login first. 
Presenter  Tatjana Stanimirovic
Fiscal (budget) transparency has been recently defined by the International Monetary Fund (IMF) as the clarity, reliability, frequency, timeliness, and relevance of public fiscal reporting and the openness to the public of the government’s fiscal policy-making process (IMF, 2012). Since budgets illustrate how public resources are used, budget transparency is promoted to facilitate policy analysis and to enhance accountability (IMF, 2014). An emerging body of literature witnesses the benefits of transparency for economic and governance outcomes, emphasizing that more transparent public finances are also characterized by better fiscal performance. Budget transparency is proven to facilitate accountability, contribute to the quality of governance and democracy, and promote public participation.

The complexity of budgets in modern economies allows the practices of hiding the real budget balance, taxes, overemphasize the benefits of spending and hide government liabilities since that could require future taxes. Since politicians have little incentives to disclose simple, clear, and transparent budgets on one hand and a moral obligation to their citizens to be transparent about their handling of taxpayers’ money on the other, accountability mechanisms are required to verify that governments meet their duties.

There are several methods and research approaches for measurement of budget transparency.
Blondal (2003) dissected the term on three components: a) the systematic and timely release of budget data; b) an effective role for the legislature and c) an effective role for civil society. Similarly, Open Budget Index (OBI) is widely spread methodology of the International Budget Partnership’s Open Budget Initiative, a global research and advocacy program, which promotes budget transparency and public access to budget revenues and expenditures, and other relevant information. There are three pillars summing up the final score ranking; transparency, public participation and budget oversight. In 2019 Slovenia was ranked as 22nd among 117 countries and OBI index formed several recommendations for the Slovenian government in order to improve overall budget transparency according to achieved ranking. However, there are several important factors, which were not included in the OBI assessment procedure since the applied methodology did not consider the new internet portal ( introduced in January 2020 and the role of the Slovenian Fiscal Council as Slovenia’s independent fiscal institution (IFI).

This paper is striving to analyse the barriers for the implementation of the recommendations provided by the OBI assessment report. Since the Slovenian ranking has not been improved significantly in the last few years, the main aim of the paper is to isolate and evaluate the most important barriers to government budget transparency. The methodology of the paper is based on the on-line survey among practitioners (NGOs, journalists, members of the Parliament, senior officials, etc.) and academics dealing with the issues of budget transparency. The expected findings of the study should reveal the main barriers for the desired budget transparency and deeper systemic reasons for the emergence of barriers and deficiencies that prevent Slovenia's progress in this area. The first step towards improving the ranking of Slovenia could be to include the existing technological and institutional factors (IFI) in this field in the next OBI assessment.