What is it about?

Taxpayers increasingly require more accountability from government officials. The area that is still opaque to residents is how budgets are made. They need more information about budgeting process.They also need opportunity to participate in financial decisions.

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Why is it important?

The paper creates the budget transparency index for each municipality in Lithuania and uses economic, social and political factors to explain the difference between municipalities,


The publication sparked interest among the researchers working in this area. More work should be done to produce the research findings that would provide guidance to practitioners , namely municipality councils and employees.

Liucija Birskyte
Vilnius Gediminas Technical University

Read the Original

This page is a summary of: Determinants of Budget Transparency in Lithuanian Municipalities, Public Performance & Management Review, October 2018, Taylor & Francis, DOI: 10.1080/15309576.2018.1507915.
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