ABSTRACT
This chapter explains the fiscal transparency and the role of information and communications technology (ICT) in transparency. At the beginning of the twenty-first century, mass communications technologies include database tools, the Internet, World Wide Web, the ever-expanding variety of ICT available for publishing, accessing, manipulating, presenting data in order to transform it into decision-supporting information. Online transparency might also involve adding value through innovative transformation of fiscal-transparency information and institutions by taking fuller advantage of ICT to provide content, formats, and tools not available through offline means. The chapter focuses on E-Government Project of the Organisation for Economic Co-operation and Development (OECD) also conducts a survey of national e-government. Again, owing to the economic and political situations, the organization launched an examination of fiscal transparency. The chapter finally synthesizes the key elements found in the literature into a framework for conceptualizing, measuring, implementing online fiscal transparency, by drawing lessons for continuing efforts to advance the understanding and practice of transparency.
