Open budget as an approach to strengthening public financial governance: A case study of Algeria during the period 2019–2023
rabeh benyettou، noureddine belgueliel، Dr. Fateh Mabrouki
الملخّص
This study aims to assess the state of public financial governance in Algeria during the period 2019–2023, focusing on the role of the open budget as a tool to enhance transparency and accountability in public financial management. Based on the analysis of open budget indicators and official reports, the study reveals low levels of transparency and public participation, along with weaknesses in financial oversight mechanisms. The study concludes that effective public financial governance requires the adoption of open financial transparency, meaningful community participation, and the strengthening of decentralization, while adapting global models to local contexts to ensure the efficient management of public resources and accountability of those responsible.
التفاصيل
| اللغة الأصلية | English |
|---|---|
| المجلّة | The International tax journal |
| ISSN | 0097-7314 · 3066-2370 |
| حالة النشر | منشور — 27 أكتوبر 2025 |
الكلمات المفتاحية
أهداف التنمية المستدامة
- 16 — السلام والعدل والمؤسسات القوية
البصمة
- E-Government and Public Services
- Economic and Fiscal Studies
- Local Government Finance and Decentralization
- open budget
- fiscal governance
- transparency
- accountability
- citizen participation
- financial supervision
- decentralization
- public resource management
- Political Science and International Relations
- Economics and Econometrics
- Social Sciences
- Economics, Econometrics and Finance