The Hidden Corners of Public Finance: A Synthesis of Country Case Studies that Look Beyond the Core Budget

Publication Type: Case Studies, Papers

This report gives an overview of eight case studies commissioned by the International Budget Partnership that examine public spending that can occur outside of the core budget. This includes certain categories of government activity that may be carried out by state-owned enterprises (SOEs), for example in the form of quasi-fiscal activities (QFAs), or financed through extra-budgetary funds (EBFs) or tax expenditures (TEs). The case studies focus on these four topics in different countries. The full synthesis paper and case studies are available below.