تقييم شفافية الموازنة العامة المصرية في ضوء المعايير الدولية دراسة تحليلية | ||
| مجلة البحوث التجارية | ||
| Article 23, Volume 47, Issue 1, January 2025, Pages 994-1051 PDF (1.48 M) | ||
| Document Type: تجاریة کل ما یتعلق بالعلوم التجاریة | ||
| DOI: 10.21608/zcom.2025.343047.1405 | ||
| Author | ||
| نهلة فتحي محمد أمين سالم سالم* | ||
| استاذ مساعد كلية التجارة جامعة الزقازيق | ||
| Abstract | ||
| The study aimed to evaluate the transparency of the Egyptian budget by examining the actual practices of the Egyptian budget and matching them with the budget transparency standards issued by various international institutions to study and analyze the extent of the Egyptian budget's commitment to these standards. In an attemppt to find out the reason for the low degree of budget transparency, which did not exceed 49 degrees on the transparency scale and achieved in 2023. The study concluded that the Egyptian budget did not accurately apply the standards of international institutions, which resulted in ignoring some items or merely achieving the minimum for some requirements, which negatively affected the degree of transparency achieved. The study also concluded that the desired effects, whether direct or indirect, of budget transparency were not achieved due to the existence of the transparency of the Egyptian budget within the scope of limited transparency. Keywords: Budget transparency; General budget; International transparency standards. JEL classification: E62, E63, H11, H83. | ||
| Keywords | ||
| Budget transparency; General budget; International transparency standards | ||
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