Principles and Guidance

About the GIFT Principles

One of GIFT‘s main streams of work is advancing norms on fiscal transparency. An important part of that effort was the drafting of the GIFT High-level Principles on Fiscal Transparency, Participation and Accountability that were recognised by the United Nations General Assembly in 2012 (UNGA Resolution 67/218). This resolution encouraged member states to intensify efforts to enhance transparency, participation and accountability in fiscal policies, including through the consideration of the principles set out by GIFT.

Given the limited guidance on how public entities should engage directly with the public in managing public resources (Principle 10), GIFT embarked on a substantial multi-year work program to generate greater knowledge about country practices and recent innovations in citizen engagement.

In 2016, after an extensive public consultation process, GIFT launched a new set of principles: Principles of Public Participation in Fiscal Policies.

In 2018, an Expanded Version of the High-Level Principles on Fiscal Transparency, Participation and Accountability was issued explaining the role played by the GIFT High-level Principles since 2012 in promoting greater fiscal transparency globally, as well as setting out the relationship between each of the high-level principles and the corresponding standards, norms, assessments, and country practices to which they relate. This version allows a quick overview of the multiplicity of instruments in relation to each other and finding effective entry points to the more detailed sources of information and guidance.

High-Level Principles on Fiscal Transparency

Principles of Public Participation in Fiscal Policies

Detailed explanation of the High-Level Principles

GIFT Guidance

GIFT creates impact by providing a platform for the alignment of global norms and standards in fiscal openness. Over the years, the organization has also led the development of several guidance documents and tutorials on fiscal transparency and public participation, more specifically on open data, user-centered design for digital tools, and fiscal data in emergency responses.

 

Making Tax Work: A Framework for Enhancing Tax Transparency

Making Tax Work: A Framework for Enhancing Tax Transparency

Authors: Richard Murphy and Andrew Baker | The Making Tax Work ( MTW ) report sets out a case for…


Detailed explanation of the High-Level Principles

Detailed explanation of the High-Level Principles

Fiscal Transparency Instruments’ Mapping Preface by Juan Pablo Guerrero Contents Acronyms Fiscal Transparency Instruments’ Mapping Download the PDF for a…


Tutorial on fiscal transparency portals

Tutorial on fiscal transparency portals

This introductory module presents what fiscal transparency portals are and what their purpose is. It also defines the analytical segmentation…


Overview of the Nine Initial Cases in the Guide

Overview of the Nine Initial Cases in the Guide

Home Resources Overview of the nine initial cases in the Guide Overview of the nine initial cases in the Guide…


Case Studies

#PublicParticipationCases

 

Top-Down Budgeting: Advisory Committees in the Budget Preparation and
Evaluation in South Korea

Top-Down Budgeting: Advisory Committees in the Budget Preparation and Evaluation in South Korea

The Top-Down Budgeting System was adopted to encourage innovations in budget allocation at each ministry within sectoral ceilings. This reform…


Participatory Budgeting in Wuppertal; Germany

Participatory Budgeting in Wuppertal; Germany

This case was produced by Michelle Ruesch, Zebralog: ruesch@zebralog.de | Julia Kohake, Stadt Wuppertal: Julia.Kohake@stadt.wuppertal.de The “Bürgerbudget Wuppertal” (Participatory Budget…


Mexico
Public Participation in Infrastructure and Equipment Projects for Schools

Mexico Public Participation in Infrastructure and Equipment Projects for Schools

Mexico is a presidential, multi-tiered democracy. It is a federal state: political authority is distributed at the local, state and…


Participatory planning in Butwal municipality in Nepal

Participatory planning in Butwal municipality in Nepal

This case was produced by Thaneshwar Bhusal, PhD Candidate at the Institute for Governance and Policy Analysis (IGPA) / Centre…


Philippines
Bottom up/Grassroots Participatory Budgeting

Philippines Bottom up/Grassroots Participatory Budgeting

Bottom Up Budgeting (BuB) or Grassroots Participatory Budgeting (GPB) in the Philippines was introduced in 2012 for the preparation of…


Social Audits in Kenya

Social Audits in Kenya

The Republic of Kenya, with a population of over 44 million people, has a mixed presidential system of government, where…


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