Abstract: In the wake of the Covid-19 pandemic, Latin American countries have faced unprecedented challenges in managing their response and mitigating the adverse effects on public health systems and economies (Herrera-Añazco et al., 2022). The need for transparent fiscal management has become even more crucial in this context, as governments have had to allocate substantial resources to address the health crisis and provide assistance to affected people and businesses (Moretti & Leroy, 2020).
Southern Cone countries, including Argentina, Chile, Uruguay, Paraguay, and Brazil, have been at the forefront of the battle....
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