Fiscal transparency puzzle and electoral institutions: applying a 3Ds approach for tracking the action cycle in Egypt

This article aims at contributing to the discussion on the fiscal transparency puzzle. The authors challenge the idea that fiscal disclosure can directly increase fiscal accountability. Using an original data set at the level of individual members of parliament (MPs) in the Egyptian parliament, constructed from content analysis of budgetary discussions during the period 2000–10, it is shown that political incentives determined by a majoritarian electoral system curbed the willingness to check government fiscal behaviour, even among opposition MPs. This is because MPs still favoured pork-barrel behaviour to boost their re-election chances. Moreover, fiscal data disclosed could not be communicated to voters and the opposition showed a relatively higher avoidance against fiscal disclosure. The authors conclude that the electoral system is a dominant factor in shaping the final effect of transparency given its influence on the structure of political incentives.     

我国行政问责法治化的困境与路径

行政问责法治化体现的是多数人的意志,其价值追求在于公众权利或公民权利的实现和保障。我国行政问责法治化的现实困境在于：法治化问责所要求的问责文化缺失、问责理念错位、问责体制不畅和问责制度滞后。我国行政问责法治化的实现路径在于：突出权利本位,塑造问责文化;保障公众参与,更新问责理念;强化权力制约,健全问责体制;加快统一立法,完善问责制度。