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https://doi.org/10.3326/pse.42.4.4

Determinants of subnational budget/fiscal transparency: a review of empirical evidence

Branko Stanić   ORCID icon orcid.org/0000-0002-8746-6764 ; Institute of Public Finance, Zagreb

Puni tekst: engleski, pdf (454 KB) str. 449-486 preuzimanja: 175* citiraj
APA 6th Edition
Stanić, B. (2018). Determinants of subnational budget/fiscal transparency: a review of empirical evidence. Public Sector Economics, 42 (4), 449-486. https://doi.org/10.3326/pse.42.4.4
MLA 8th Edition
Stanić, Branko. "Determinants of subnational budget/fiscal transparency: a review of empirical evidence." Public Sector Economics, vol. 42, br. 4, 2018, str. 449-486. https://doi.org/10.3326/pse.42.4.4. Citirano 26.11.2020.
Chicago 17th Edition
Stanić, Branko. "Determinants of subnational budget/fiscal transparency: a review of empirical evidence." Public Sector Economics 42, br. 4 (2018): 449-486. https://doi.org/10.3326/pse.42.4.4
Harvard
Stanić, B. (2018). 'Determinants of subnational budget/fiscal transparency: a review of empirical evidence', Public Sector Economics, 42(4), str. 449-486. https://doi.org/10.3326/pse.42.4.4
Vancouver
Stanić B. Determinants of subnational budget/fiscal transparency: a review of empirical evidence. Public Sector Economics [Internet]. 2018 [pristupljeno 26.11.2020.];42(4):449-486. https://doi.org/10.3326/pse.42.4.4
IEEE
B. Stanić, "Determinants of subnational budget/fiscal transparency: a review of empirical evidence", Public Sector Economics, vol.42, br. 4, str. 449-486, 2018. [Online]. https://doi.org/10.3326/pse.42.4.4

Sažetak
This paper provides a review of empirical research on the factors determining the budget/fiscal transparency of subnational governments. It focuses on academic online databases by conducting keyword searches that take in papers published in the period 2000-2017. Three important observations can be made: (1) there is a lack of a unique definition of budget/fiscal transparency; (2) the different definitions lead to disharmonised budget/fiscal transparency measurements; (3) there is a heterogeneity of the definition and measurement of some explanatory variables that can lead to apparent contradictions and inconsistencies in the results obtained. However, the paper provides a balanced account of core explanatory factors, emphasizing variables that, despite heterogeneity in definition and measurement, have a significant impact on the levels of subnational government budget/ fiscal transparency. Since the review involves mainly online disclosure, future studies might want to extend the observation period, or implement systematic reviews and meta-analyses to gain additional insights on this topic.

Ključne riječi
subnational governments; budget transparency; empirical review; main determinants

Projekti
HRZZ / IP / IP-2014-09-3008 / OLBI - Razumijevanje, praćenje i analiziranje transparentnosti proračuna lokalnih jedinica: Primjer Hrvatske i Slovenije-indeks otvorenosti lokalnih proračuna

Hrčak ID: 212698

URI
https://hrcak.srce.hr/212698

Posjeta: 317 *