Open budget as an approach to strengthening public financial governance: A case study of Algeria during the period 2019–2023

Authors

  • Rabeh Ben Yettou University of M’Sila (Algeria), Email: benyettou.rabeh@univ-msila.dz
  • Noureddine Belgueliel University of M’Sila (Algeria), Email: noureddine.belgueliel@univ-msila.dz
  • Fateh Mabrouki University of El Oued (Algeria), Email: mabrouki-fateh@univ-eloued.dz

Keywords:

Public financial governance, open budget, open budget survey

Abstract

This study aims to assess the state of public financial governance in Algeria during the period 2019–2023, focusing on the role of the open budget as a tool to enhance transparency and accountability in public financial management. Based on the analysis of open budget indicators and official reports, the study reveals low levels of transparency and public participation, along with weaknesses in financial oversight mechanisms. The study concludes that effective public financial governance requires the adoption of open financial transparency, meaningful community participation, and the strengthening of decentralization, while adapting global models to local contexts to ensure the efficient management of public resources and accountability of those responsible.

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References

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Published

27-10-2025

How to Cite

Ben Yettou, R., Belgueliel, N., & Mabrouki, F. (2025). Open budget as an approach to strengthening public financial governance: A case study of Algeria during the period 2019–2023. The International Tax Journal, 52(5), 2918–2932. Retrieved from https://internationaltaxjournal.online/index.php/itj/article/view/295

Issue

Vol. 52 No. 5 (2025)

Section

Online Access

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