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Local budget transparency: the case of 33 Croatian cities


  • Mihaela Bronic

    (Institute of Public Finance, Zagreb, Croatia)

  • Katarina Ott

    (Institute of Public Finance, Zagreb, Croatia)

  • Ivica Urban

    (Institute of Public Finance, Zagreb, Croatia)


We measure budget transparency in 33 Croatian cities in 2010, investigating the quality of city budget information and the openness of the city budget process to the public. We construct and answer a questionnaire on the basis of which we calculate an Open City Budget Index (OCBI), as a general measure of the budget transparency for each city. We also carry out a survey among the representatives of executive and representative bodies and civil society organizations in the observed cities and among representatives in the Ministry of Finance. The general measure of budget transparency – the OCBI – in the analyzed cites is, on average, 65% (ranging from 82% to 45%), the main problems in most of the cities being related to the poor quality of data in the main local budget documents. The survey indicates that the process of exchange of local budget documents is not transparent enough.

Suggested Citation

  • Mihaela Bronic & Katarina Ott & Ivica Urban, 2012. "Local budget transparency: the case of 33 Croatian cities," Financial Theory and Practice, Institute of Public Finance, vol. 36(4), pages 355-371.
  • Handle: RePEc:ipf:finteo:v:36:y:2012:i:4:p:355-371

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    References listed on IDEAS

    1. Jens Hölscher & Mariusz Jarmuzek & Roman Matousek & Eva Katalin Polgar, 2006. "Fiscal Transparency in Transition Economies," CASE Network Studies and Analyses 0328, CASE-Center for Social and Economic Research.
    2. James M. Poterba & Jürgen von Hagen, 1999. "Fiscal Institutions and Fiscal Performance," NBER Books, National Bureau of Economic Research, Inc, number pote99-1, January.
    3. James M. Poterba & Jürgen von Hagen, 1999. "Introduction to "Fiscal Institutions and Fiscal Performance"," NBER Chapters,in: Fiscal Institutions and Fiscal Performance, pages 1-12 National Bureau of Economic Research, Inc.
    4. International Monetary Fund, 2005. "Fiscal Transparency and Economic Outcomes," IMF Working Papers 05/225, International Monetary Fund.
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    cities; budgets; budget process; transparency; Croatia;


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