CULTURAL REFORMS AND CONTROL OF PUBLIC FINANCE: TWO INSEPARABLE KEYS

Public Administration , Arts , social sciences and humanities

This article shows on the basis of professional experiences in the field of public finance control and research project, that the challenges of reforms at the management level public finances are leading to good financial governance. Eventually, an unethical organizational culture leads to corruption. Public finance reforms often involve strengthening the internal controls. In Madagascar, Financial Control Department is in charge of public expenditure control only. Tax collecting must be controlled too by an independent audit committee. Taxes contribute to realize public investment in order to serve general interest. Corruption may appear in tax collecting system. Tax recovery system is a complex process that requires transparency and accountability. Fraud must be detected in ordered to assure good governance. However, reforms are done for people by people, so the useful of culture in the control of public finance is important. To achieve reforms, it is necessary to apply an effective methodology based on anti- fraud culture. This methodology can be inspired by the concept of good governance. Cultural reforms in the process of tax collection and public expenditure must lead two important reforms, first they contribute in the development of citizen’s education about their fiscal obligations and second they change manager’ s public finance behavior in their duties of growth and efficiency. What are the principles of good governance such as culture of transparency and accountability and the relationship between cultural reforms and public finance control process? Why it‘s useful in the fight against corruption?

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