From Fiscal Transparency to Social Impact

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Posted by the GIFT Coordination Team[1]

We are frequently confronted with the question: how relevant is fiscal transparency for improving public spending? There is no easy answer to this question, as there is no easy or unique path to transforming fiscal transparency into good social outcomes. But there is evidence that transparency can be a stepping stone to improving the quality of spending and accountability for the use of public resources (see de Renzio and Wehner 2015). The following diagram displays GIFT’s theory of change which links fiscal transparency to improved social economic and environmental results.

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