Budget transparency in Brazil and Mexico: a comparative analysis

The article analyzes the data from the Open Budget Data Survey of Brazil and Mexico conducted by experts of the International Budget Partnership in 2023. The analyzed data include the Open Budget Index (OBI), calculated based on the indicators of completeness, timeliness and accessibility of budget information, as well as indicators of the level of public participation in the budget process and the level of budget oversight by the legislature and the supreme audit institution. The methodology for calculating the OBI based on an assessment of the level of openness and accessibility of key budget documents is briefly described. The position of Brazil and Mexico in the rankings on the OBI, public participation in the budget process and budget oversight indicators is presented. According to some indicators, both countries occupy high ranking positions in the world and among countries of their region. The main similarities and differences between the countries on the indicators of budget transparency are commented on. It is concluded that there is potential to maintain and improve the scores and strengthen the position in future rankings, in particular with regard to the OBI and the expansion of opportunities for public participation.