Browsing by Author "Tashu Keith Tichaona"

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    Critical examination of fiscal transparency effectiveness in local government in developing countries: the case of mutare city council, zimbabwe, 2010-2020
    (University of the Western Cape, 2024) Tashu Keith Tichaona
    In an attempt to review the existing fiscal transparency governance framework of the Mutare City Council (MCC), this research critically examines fiscal transparency effectiveness in local government in developing countries using the MCC as a case study from 2010 to 2020. Despite extensive research on the subject of fiscal transparency effectiveness, little is known about the effectiveness of fiscal transparency at the local government level especially in Zimbabwe. International standards on fiscal transparency effectiveness guided this study. Standards set by the International Monetary Fund’s (IMF) Code, International Budget Partnership’s (IBP) Open Budget Index (OBI), Global Initiative for Fiscal Transparency’s (GIFT) High-Level Principles, and Organisation for Economic Cooperation and Development’s (OECD) Best Practices for Budget Transparency were analysed. Inherent in these standards is that the public has to be able to access comprehensive, understandable, readable, and reliable fiscal information. Three theories were also analysed and these included the elite theory, the institutional theory, and the public choice theory. The rationale for choosing these theories is that they have been proven to be key models for ideological debate and research in Public Administration studies. A synoptic review was carried out of country experiences on fiscal transparency governance practices in selected regional and global countries that pertain to fiscal transparency effectiveness. The study selected case experiences from Brazil, South Africa, the Philippines and Indonesia. Brazil is an internationally recognised successful case of Participatory Budgeting (PB) in the world. South Africa has a vibrant legal and institutional framework that enhances fiscal transparency, accountability and prudence in local government financial management. The Philippines is one of the leading countries in the world that has adopted and embraced social contracts in local government. Lastly, Indonesia has successfully adopted and embraced e-governance in local government through e-budgeting yielding visible results in promoting fiscal transparency, accountability, and citizen participation.