Naslov
Budget transparency in Croatian Counties, Cities and Municipalities: November 2022 - April 2023

Autori
Bronić, Mihaela ; Ott, Katarina ; Petrušić, Miroslav ; Prijaković, Simona ; Stanić, Branko

Izvornik
IPF notes (2787-7639) 17 (2023), 132; 1-16

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, osvrt, ostalo

Ključne riječi
transparentnost ; proračun ; općine ; gradovi ; županije
(budget transparency ; Croatia)

Sažetak
The average level of budget transparency in Croatian counties, cities and municipalities overall – expressed as the number of key budget documents published on their respective websites, stands at 4.6 (out of a maximum 5). The average score for counties stands at 5, while cities and municipalities published an average of 4.8 and 4.5 documents respectively. This is a very good result ; however, there is still one municipality which has failed to publish any of the five required documents ; one county, 19 cities and 99 municipalities failed to publish at least one of the four documents required by law ; while one city and 51 municipalities failed to publish the document recommended by the Ministry of Finance. Having spent all these years researching local budget transparency and considering that the majority of local governments now publish all five key budget documents – which was the ultimate objective of the research – we conclude this research in its present form (i.e. using the present methodology). Between 2015 and 2023, the average budget transparency of all local governments improved from 1.8 to 4.6 (out of a maximum 5), and we hope that it will keep improving, thus enabling citizens to better understand and participate more in the decision- making process regarding their local budgets. A summary of results is provided in the text below, while more detail is available in the form of an interactive map and an Excel table.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA