This report will serve as an entry guide to those interested in fiscal transparency. It will reflect on keyinternational initiatives, standards, research papers and studies and will offer a holistic view on theconcept of fiscal transparency. It will suggest the basic structure of fiscal transparency concept andaccordingly will present key data and information that most governments possess and that should bepublic. Finally, it will offer a set of conclusions and recommendations related to gathering, publishing andreusing open government fiscal data ...

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