Public Budget Transparency: A Systematic Literature Review of Global Practices

Abstract

Public budget transparency is widely acknowledged as a vital component of accountable governance, democratic engagement, and effective public financial management. This study conducts a systematic literature review (SLR) to synthesize global research on the conceptualization, measurement, and implementation of budget transparency across various political and institutional contexts. Drawing from 42 peer-reviewed publications between 2018 and 2022, the review identifies key determinants of transparency such as institutional capacity, political will, technological innovation, and civic engagement. While digital platforms and legal reforms have expanded fiscal openness, the gap between formal provisions and actual practices persists, especially in low-capacity and decentralized governance settings. The findings underscore the need for localized strategies, capacity building, and inclusive civic participation to ensure that transparency efforts lead to meaningful public accountability. This study contributes to a deeper understanding of the enablers and barriers to effective public budget transparency and provides directions for future research.