Naslov
Determinants of voluntary online local budget transparency : a case study from Croatia

Autori
Ott, Katarina ; Mačkić, Velibor ; Bronić, Mihaela ; Stanić, Branko

Izvornik
Ekonomski pregled : mjesečnik Hrvatskog društva ekonomista Zagreb (0424-7558) 70 (2019), 2; 145-172

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
budget transparency ; panel data ; probit ; Croatia ; local government ; political economy

Sažetak
This article analyzes the determinants of the voluntary online local budget transparency (OLBT) of Croatian local governments. Budget transparency is one of the basic preconditions for enabling citizens’ participation and improving public sector outcomes ; however, the previous empirical results are ambiguous and inconclusive, with particular gaps in ex- socialist, fiscally centralized countries. To fill that gap and contribute to the existing literature, this article uses the principal- agent and legitimacy theories and non-linear panel data models for the period between 2015 and 2017 to analyze 128 cities and 428 municipalities in Croatia, an ex-socialist, fiscally centralized country. The findings show that local governments with higher residents’ per capita income, population, Internet access, and administrative and fiscal capacity voluntarily publish more budget documents online. Policy recommendations point to the need of territorial reorganisation of local government and citizens’ education regarding the budget and its process. The main study limitation is the absence of a qualitative analysis of these documents.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Interdisciplinarne društvene znanosti

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