Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2013-2014The state of budget transparency at a global level is not satisfactory, according to the
results of the Open Budget Survey 2012. It found that the average of the 100 countries
surveyed is 43 out of 100. Studies show that there have been improvements in recent
years, but that progress is very slow. Public participation in the budget process in most
countries is scarce, while legislatures and Supreme Audit Institutions (SAIs) are
generally strong, but sometimes suffer from deficiencies or limitations in their tasks.
International organizations have developed codes of good practice for transparency
and various studies have shown it benefits budget transparency in countries. Thanks to
these, there has been a global consensus to promote budget transparency and
improve governance, participation of civil society and economic development
