These three case studies explore how fiscal ecosystems take shape, come under strain, and adapt over time, revealing the political and institutional forces that influence accountability, transparency, and equity.
In South Africa, the analysis follows the country’s journey from the optimism of post-1996 constitutional reforms, which once made it a global reference for strong fiscal institutions, to later periods of weakened oversight and rising corruption. Drawing on interviews and existing research, the study shows how political shifts and both formal and informal accountability relationships have shaped the country’s fiscal trajectory.
The Indonesia case examines fiscal governance after the democratic reforms that began in 1998. Despite important gains in transparency and formal oversight, the study finds that informal political practices and elite coalitions continue to exert strong influence, often undermining democratic accountability. It also highlights openings for strengthening the fiscal ecosystem in the years ahead.
In Brazil, the focus is on federal-level fiscal governance since the return to democracy in 1988. While acknowledging the limits of a national lens in a highly decentralized system, the study uses education financing to illustrate key fiscal ecosystem dynamics, including multi-level governance challenges and the role of public finance in promoting equity.
Read and download the papers here:
The Evolution of South Africa’s fiscal ecosystem. 1996-2025
A Review of Indonesia’s Fiscal Ecosystem
Strengthening the Fiscal Ecosystem in Brazil: Challenges and opportunities