2022
DOI: 10.1080/15309576.2022.2040036
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The Impact of Fiscal Openness on Public Spending Technical Efficiency in Developing Countries

Abstract: This study examines the impact of fiscal openness, defined as fiscal transparency and public participation in budget processes, on public spending technical efficiency in developing countries. Fiscal openness is expected to improve public spending technical efficiency by curbing political and bureaucratic corruption. However, beyond a certain limit, more fiscal openness may undermine public spending technical efficiency because of the excessive administrative costs and politicization of public spending decisio… Show more

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