文章基本信息

标题：PUBLIC AVAILABILITY OF FISCAL INFORMATION THROUGH INTERNET IN TRANSITIONAL COUNTRIES
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作者：Kandžija, Vinko ; Živko, Igor ; Skoko, Branimir 等
期刊名称：INFORMATOLOGIA
印刷版ISSN：1330-0067
出版年度：2007
卷号：40
期号：4
页码：321-326
出版社：Social sciences; Information sciences;
摘要：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).
关键词：communication; transparency; fiscal authority; ex-ante and ex-post test of transparency