Principles and Guidance

About the GIFT Principles

One of GIFT‘s main streams of work is advancing norms on fiscal transparency. An important part of that effort was the drafting of the GIFT High-level Principles on Fiscal Transparency, Participation and Accountability that were recognised by the United Nations General Assembly in 2012 (UNGA Resolution 67/218). This resolution encouraged member states to intensify efforts to enhance transparency, participation and accountability in fiscal policies, including through the consideration of the principles set out by GIFT.

Given the limited guidance on how public entities should engage directly with the public in managing public resources (Principle 10), GIFT embarked on a substantial multi-year work program to generate greater knowledge about country practices and recent innovations in citizen engagement.

In 2016, after an extensive public consultation process, GIFT launched a new set of principles: Principles of Public Participation in Fiscal Policies.

In 2018, an Expanded Version of the High-Level Principles on Fiscal Transparency, Participation and Accountability was issued explaining the role played by the GIFT High-level Principles since 2012 in promoting greater fiscal transparency globally, as well as setting out the relationship between each of the high-level principles and the corresponding standards, norms, assessments, and country practices to which they relate. This version allows a quick overview of the multiplicity of instruments in relation to each other and finding effective entry points to the more detailed sources of information and guidance.

High-Level Principles on Fiscal Transparency

Principles of Public Participation in Fiscal Policies

Detailed explanation of the High-Level Principles

GIFT Guidance

GIFT creates impact by providing a platform for the alignment of global norms and standards in fiscal openness. Over the years, the organization has also led the development of several guidance documents and tutorials on fiscal transparency and public participation, more specifically on open data, user-centered design for digital tools, and fiscal data in emergency responses.

 

Guide on Advancing Fiscal Transparency for Development

Guide on Advancing Fiscal Transparency for Development

Guide on Advancing Fiscal Transparency for Development PDF version (recommended) DOCX version All you need to know about fiscal transparency…


(When) Do Open Budgets Transform Lives? Progress and Next Steps in Fiscal Openness Research

(When) Do Open Budgets Transform Lives? Progress and Next Steps in Fiscal Openness Research

Open and accountable government budgeting remains an essential component of good governance. Most recently, the need for open budgeting has…


GIFT Guidelines for the Membership of Subnational Government Institutions<br>(Aug 2021)

GIFT Guidelines for the Membership of Subnational Government Institutions
(Aug 2021)

Since its inception, the GIFT network has maintained strong cooperative relationships with subnational governments that have shared their experiences in…


Making Tax Work: A Framework for Enhancing Tax Transparency

Making Tax Work: A Framework for Enhancing Tax Transparency

Authors: Richard Murphy and Andrew Baker | The Making Tax Work ( MTW ) report sets out a case for…


Making Tax Work - draft as of Aug 2020

Making Tax Work - draft as of Aug 2020

Authors: Richard Murphy and Andrew Baker The objective of the Making Tax Work project is to establish a basis for…




Case Studies

#PublicParticipationCases

 

Participatory Budgeting in Wuppertal; Germany

Participatory Budgeting in Wuppertal; Germany

This case was produced by Michelle Ruesch, Zebralog: ruesch@zebralog.de | Julia Kohake, Stadt Wuppertal: Julia.Kohake@stadt.wuppertal.de The “Bürgerbudget Wuppertal” (Participatory Budget…


Citizen Participation in the Audit Process in Argentina

Argentina´s General Audit Office (AGN in Spanish) organizes participatory planning workshops[1] every year on different themes (such as environment, transport, health,…




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