Does Digital E-Filing Improve Fiscal Equity? Evidence from Balochistan’s Public Financial Management Reform

Abstract

The aim of this study is to investigate the impact of digital financial e-filing on fiscal equity in public financial management system in Balochistan province. It concentrates on approval delays, administration's ability to predict fund releases, ability to track where funds are going, completeness of records, and discretion of administration from department to district. The paper utilizes an explanatory sequential mixed methods design that relies on pre- and post-reform quantitative indicators and qualitative data from budget approval officials, financial reporting officials, financial audit officials, and district accountants. The results demonstrate that e-filing leads to faster approval and release times, more traceability and documentation and reduced routine discretion. Even though the reform abolished territorial and administrative disparities, the digital burden, documentation issues, and lack of connectivity remained prevalent in low-capacity districts. The study brings a fresh perspective to the literature of digital government and public financial management that moves from the analysis of administrative efficiency to fiscal equity, procedural and public.