El Centro de Estudios Ambientales y Sociales (CEAMSO)
Paraguay
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Transparency
43
out of 100
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Public Participation
11
out of 100
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Budget Oversight
48
out of 100
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[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_separator color=”white” border_width=”10″][/vc_column][/vc_row][/vc_section][vc_section el_id=”transparency”][vc_row equal_height=”yes” content_placement=”top”][vc_column][vc_column_text]
Transparency (Open Budget Index)
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43
out of 100
[/vc_column_text][/vc_column][vc_column width=”5/6″][vc_column_text]Paraguay provides the public with limited budget information.
[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column width=”1/2″][rrj_bar_chart title=”How Does Paraguay’s Open Budget Index Score Compare?” labels=”Paraguay 2017; 2017 Average” datasets=”%5B%7B%22title%22%3A%22Score%20(out%20of%20100)%22%2C%22tooltips_format%22%3A%22%7By%7D%22%2C%22values%22%3A%2243%3B42%22%2C%22color%22%3A%22%23a1a14e%22%2C%22bar_bg%22%3A%22plain%22%7D%5D” cat_per=”50″ legend=”” tooltip_mode=”nearest” title_align=”left” title_tag=”h5″ axes_color=”#333333″ axis_zero=”yes” jsoptions=”e3NjYWxlczogewogICAgICAgIHlBeGVzOiBbewogICAgICAgICAgICB0aWNrczogewogICAgICAgICAgICAgICAgbWF4OiAxMDAsIAogICAgICAgICAgICAgICAgbWluOiAwLAogICAgICAgICAgICAgICAgc3RlcFNpemU6IDEwLAogICAgICAgICAgICB9CiAgICAgICAgfV0KICAgIH0KfQo=” jsdata=”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” css=”.vc_custom_1520348584298{margin-bottom: 20px !important;}”][vc_column_text]
In the Open Budget Survey 2017, this country is being assessed for the first time.
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Recommendations for Improving Transparency
Paraguay should prioritize the following actions to improve budget transparency:
- Produce and publish a Pre-Budget Statement, Mid-Year Review, and Citizens Budget.
- Increase the information provided in the Executive’s Budget Proposal by providing more detail on budget performance measures, linking the budget more closely to policy, and providing detail on quasi-fiscal activities.
- Increase the information provided in the Year-End Report by providing comparisons between planned outcomes and actual outcomes for nonfinancial performance indicators and indicators of borrowing/debt.
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Public Participation
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11
out of 100
[/vc_column_text][/vc_column][vc_column width=”5/6″][vc_column_text]Paraguay provides few opportunities for the public to engage in the budget process.[/vc_column_text][/vc_column][/vc_row][vc_row equal_height=”yes” content_placement=”top”][vc_column width=”1/2″ el_class=”country-summary”][vc_progress_bar values=”%5B%7B%22label%22%3A%22Global%20Average%22%2C%22value%22%3A%2212%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23d2d2d2%22%7D%2C%7B%22label%22%3A%22Brazil%22%2C%22value%22%3A%2235%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Peru%22%2C%22value%22%3A%2222%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Colombia%22%2C%22value%22%3A%2215%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Argentina%22%2C%22value%22%3A%2213%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Bolivia%22%2C%22value%22%3A%2213%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Chile%22%2C%22value%22%3A%2211%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Paraguay%22%2C%22value%22%3A%2211%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23ff7a22%22%7D%2C%7B%22label%22%3A%22Venezuela%22%2C%22value%22%3A%227%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Ecuador%22%2C%22value%22%3A%226%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%5D” bgcolor=”custom” title=”How Does Public Participation Compare to Other Countries in the Region?” units=”/100″ el_class=”country-summary” custombgcolor=”#ffffff” customtxtcolor=”#333333″][/vc_column][vc_column width=”1/2″][vc_column_text]
Recommendations for Improving Participation
Paraguay should prioritize the following actions to improve public participation in its budget process:
- Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
- Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
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Budget Oversight (by Legislature & Audit)
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48
out of 100
[/vc_column_text][/vc_column][vc_column width=”5/6″][vc_column_text]The legislature and supreme audit institution in Paraguay provide limited oversight of the budget.[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_progress_bar values=”%5B%7B%22label%22%3A%22Formulation%2FApproval%22%2C%22value%22%3A%2252%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23d2d2d2%22%7D%2C%7B%22label%22%3A%22Execution%2FAudit%22%2C%22value%22%3A%2227%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23d2d2d2%22%7D%5D” bgcolor=”custom” title=”To What Extent Does the Legislature Provide Budget Oversight?” units=”/100″ el_class=”country-summary” custombgcolor=”#ffffff” customtxtcolor=”#333333″][vc_column_text]The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.[/vc_column_text][/vc_column][/vc_row][vc_row equal_height=”yes” content_placement=”top”][vc_column][vc_progress_bar values=”%5B%7B%22label%22%3A%22Adequate%22%2C%22value%22%3A%2261%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23d2d2d2%22%7D%5D” bgcolor=”custom” title=”To What Extent Does the Supreme Audit Institution Provide Budget Oversight?” units=”/100″ el_class=”country-summary” custombgcolor=”#ffffff” customtxtcolor=”#333333″][vc_column_text]
The supreme audit institution provides adequate budget oversight.
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Recommendations for Improving Oversight
Paraguay should prioritize the following actions to make budget oversight more effective:
- Ensure the legislature holds a debate on budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendations for the upcoming budget.
- Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
- Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
- Consider setting up an independent fiscal institution.
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Learn More
The information on this page presents a partial country summary. For more detailed information, please download:
- Paraguay Open Budget Survey 2017 Country Summary – English
- Paraguay Open Budget Survey 2017 Country Summary – Spanish
- Paraguay Open Budget Survey 2017 Questionnaire
- Latin America & Caribbean Open Budget Survey 2017 Regional Summary – Spanish
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How Governments Report On and Justify Budget Deviations: Examples from 23 Countries
April 2019 | International Budget Partnership
The study of budget credibility examines the extent, nature, causes, and consequences of deviations from approved budgets. Given the degree to which budget deviations can impact major social priorities in health, education, and beyond, it is essential that governments communicate about them. As part of the International Budget Partnership’s Assessing Budget Credibility Project, 24 civil society partners in 23 countries identified a budget credibility challenge in their country and scrutinized a case where the government consistently failed to raise or spend funds as it said it would at the start of the fiscal year. Partners looked for explanations for deviations in published documents and then sought interviews with public officials to further understand the deviations.
These budget credibility country snapshot reports summarize our partners’ research. The broader synthesis report on these findings can be found here.
Downloads
- Afghanistan – The Development Budget – based on research by Integrity Watch Afghanistan »
- Argentina – Early Childhood Development – based on research by Asociación Civil por la Igualdad y la Justicia (ACIJ) »
- Australia – Company Tax Receipts – based on research by the Tax and Transfer Policy Institute »
- Bangladesh – Women’s Programs – based on research by Research and Policy Integration for Development (RAPID) »
- Benin – Health – based on research by Social Watch Benin »
- Brazil – Gender Equity – based on research by Institute for Socioeconomic Studies (Inesc) »
- Dominican Republic – Maternal and Child Health – based on research by Fundación Solidaridad »
- Ecuador – Scholarships – based on research by Fundación para el Avance de las Reformas y las Oportunidades (Grupo FARO) »
- Guatemala – Road Infrastructure – based on research by Instituto Centroamericano de Estudios Fiscales (ICEFI) »
- Hungary – Public Research – based on research by Fiscal Responsibility Institute Budapest (FRIB) »
- India – Scholarships for Disadvantaged Students – based on research by the National Campaign on Dalit Human Rights (NCDHR) »
- India – Healthcare in Maharashtra State – based on research by Support for Advocacy and Training to Health Initiatives (SATHI) »
- Indonesia – Maternal and Child Nutrition – based on research by Perkumpulan Inisiatif »
- Kenya – Maternal and Child Health – based on research by Institute of Public Finance Kenya (IPFK) »
- Mexico – Spending on Social Development and Agriculture – based on research by Fundar »
- Nigeria – Education – based on research by BudgIT »
- Paraguay – Child Nutrition – based on research by Centro de Análisis y Difusión de la Economía Paraguaya (CADEP) »
- Portugal – Capital – based on research by Thomas Jefferson-Correia da Serra Institute of Public Policy – Lisbon (IPP) »
- Romania – Public Investment – based on research by Funky Citizens »
- Serbia – Contingency Fund – based on research by Transparency Serbia »
- Sierra Leone – Malaria – based on research by Budget Advocacy Network (BAN) »
- Sri Lanka – The Agriculture Sector – based on research by Verité Research »
- Ukraine – Road Infrastructure – based on research by Centre Eidos »
- Zimbabwe – Basic Education – based on research by National Association of Non–Governmental Organisations (NANGO) »
Related
- The International Budget Partnership’s Assessing Budget Credibility Project
- Explain That to Us: How Governments Report On and Justify Budget Deviations (March 2019)
- The Contours of Budget Credibility in Nigeria (March 2019)
- Assessing the Quality of Reasons in Government Budget Documents (October 2018)
Counted But Not Accountable: Tax Expenditure Transparency in Latin America
Across Latin America, tax expenditures are reducing government revenues by between 10 and 20 percent, but adequate information on their objectives, beneficiaries, and ultimate impact is lacking. This brief looks at some more general data on transparency practices on tax expenditures and then presents the results of a mini-survey for Latin America to facilitate cross-country comparisons and encourage debate on areas in which governments need to improve on their tax expenditure transparency practices.
Download PDF in English
Download PDF in Spanish
Related
- Latin America Tax Expenditure Research, Advocacy, and Learning (LATERAL) project overview
- Tax Expenditures in Latin America: A Civil Society Perspective (January 2019)
- Evaluating Tax Expenditures: A Framework for Civil Society Researchers (June 2018)
- A Quick Guide to Researching Tax Expenditures in Latin America (June 2018)
- Tax Expenditures and Inequality in Latin America (June 2018)