Budget transparency in Tunisia

This chapter focuses on why transparent public financial management, especially on budget related issues, is a crucial parameter for Open Government and how it can support the development of a climate of trust for citizens and businesses. Tunisia’s financial transparency is assessed in comparison with OECD principles and good practices. An analysis of Tunisia budget reports and budget preparation cycle shows elements in which Tunisia conforms to international standards, where recent progress in implementing policies on financial transparency was made, and which challenges still remain. The role that ICTs can play for fiscal transparency is then illustrated. The chapter ends with a set of recommendations in the areas of budget reporting, disclosure and accounting standards, control and accountability as well as reforms management.