La importancia del principio de transparencia en el marco presupuestario actual

Abstract

This paper analyses principle of budgetary transparency, which is related to financial sustainability and budgetary stability. In particular, we will study specific legal basis and regulatory developments of that principle. Then, its involvement in budgetary phases will be examined, also as reporting obligations set out in budgetary transparency. Lastly, we will focus on the consequences of the breach of principle of budgetary transparency.