Transparency of the budget process is an important aspect of the decision making process that requires separate attention based on an holistic approach to the budget cycle. Transparency in the decision making process including the budget process in Moldova was developed mostly due to the insistence and pressure from the international institutions and civil society.
Making legal provisions on transparency is difficult and remains to be seen at the institutional level as a redundant, unnecessary activity. This shows that the government does not recognize transparency as effective tool for increasing the effectiveness of using public money. This paper aims at analyzing the existing practices and budgetary transparency with the benchmark best practices. The results of this study are conclusions and specific recommendations on improving budget transparency at each stage of the budgetary process.
This report is not available in English until further notice.