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Review article
https://doi.org/10.3326/pse.42.4.4
Determinants of subnational budget/fiscal transparency: a review of empirical evidence
Branko Stanić
orcid.org/0000-0002-8746-6764
; Institute of Public Finance, Zagreb
| Fulltext: english, pdf (454 KB) | pages 449-486 | cite | |
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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, no. 4, 2018, pp. 449-486. https://doi.org/10.3326/pse.42.4.4. Accessed 20 Jan. 2021. Chicago 17th Edition Stanić, Branko. "Determinants of subnational budget/fiscal transparency: a review of empirical evidence." Public Sector Economics 42, no. 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), pp. 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 [cited 2021 January 20];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, no. 4, pp. 449-486, 2018. [Online]. https://doi.org/10.3326/pse.42.4.4 |
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Abstracts
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.
Keywords
subnational governments; budget transparency; empirical review; main determinants
Hrčak ID: 212698
URI
https://hrcak.srce.hr/212698
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