TY - GEN AU - Petrie,Murray AU - Shields,Jon TI - Producing a Citizens' Guide to the Budget: Why, What and How? PY - 2010/// CY - Paris PB - OECD Publishing KW - Finance and Investment KW - Governance N2 - As part of the growing search for more transparency and accountability in government finance, this article suggests guidelines for the production and dissemination of a citizens' guide to the budget. Examples from a variety of countries help to illustrate why governments should publish an annual guide, what the contents and characteristics of a good guide should be, and how such a guide should be made accessible. JEL classification: H500, H600. Keywords: effective public accountability, transparent budgeting, open budgets, fiscal transparency, civil society, citizen participation, public oversight, public debate, access to information UR - https://s443-doi-org.br.lsproxy.net/10.1787/budget-10-5km7gkwg2pjh ER -