By Dec 01, 2020
This brief explores the idea that government decisions, including choices about the budget, affect people’s lives and should be reasonable, not arbitrary – a broad idea that has evolved into firmer legal and regulatory standards requiring governments to provide reasons for their decisions.
By Nov 16, 2020
In the last two decades, civil society engagement with taxation issues has grown by leaps and bounds, particularly in lower-income countries. As IBP embarks on a new Tax Equity Initiative, this was a good moment to take a detailed look at the emerging field of civil society engagement with domestic tax issues, to understand its broad features and the challenges that it faces.
Nov 12, 2020
This report is the first ever comprehensive look at the strength of audit and oversight systems globally and comes at a time when supreme audit institutions (SAIs) are under enormous pressure to ensure governments are effective stewards of COVID-19 emergency spending in ways that advance the public interest and protect development progress.
By Oct 09, 2020
As part of IBP’s new Tax Equity Initiative, we are developing research and tools to help civic actors deepen their engagement with tax reform and to learn from each other. As part of this work, we have carried out a detailed review of the academic literature on the politics of tax reform in low- and middle-income countries. This document summarizes key points from the longer review and frames these findings around “reflection points”: questions and suggestions for civic actors to consider as they plan work around tax reform.
By Oct 08, 2020
This paper surveys the literature on the political economy of domestic tax reform, with a focus on low- and middle-income countries. The review looks at the main players involved in the politics of tax reform, the way in which the substance of tax reform shapes political forces, and the process by which taxes are eventually reformed, including how the reforms are framed and understood.
By Oct 02, 2020
Increasing levels and the changing composition of debt in Kenya have led to more burdensome debt servicing requirements, which increasingly impacts Kenya’s ability to deliver services and meet its obligations for intergovernmental transfers to counties.
Sep 25, 2020
All public services – health facilities, schools, clean water, adequate sanitation and so much more – are dependent on government funding. But to ensure these vital services are provided effectively and equitably, we need budget information. This one-pager summarizes our findings on the need for publicly available and detailed sector-level budget information.
Jul 13, 2020
Learn more about our work over the course of 2019 as we strived to achieve our vision of a world where people claim the right to understand government budgets and demand that spending prioritize public priorities.
Jul 12, 2020
This report summarizes the proceedings of the Oct. 2019 Second Budget Practitioners Seminar (PS), whose focus was on the budget implementation at the county government level.
By Jul 09, 2020
This guide is intended to help civil society organizations and the Kenyan public to understand finance bills and acts. It is part of IBP Kenya’s series on how to read the various budget documents at the national and county level.