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Online Budget Transparency Index and its Determinants in Slovenian Municipalities

Author

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  • Klun, Maja
  • Benčina, Jože
  • Umek, Lan

Abstract

In this article, we evaluate the online local budget transparency (OLBT) for all Slovenian municipalities and analyse the impact of various factors on the measured transparency. Most of the municipalities comply with existing regulations. The comparison of the mean values of 91 different characteristics shows that municipalities which do not comply with regulation are smaller, with poorer education structure and social position of citizens. Several municipalities are providing budget transparency beyond the legal requirements. They are smaller and less wealthy than other municipalities complying with regulation. We explain both phenomena by agency and legitimacy theory.

Suggested Citation

  • Klun, Maja & Benčina, Jože & Umek, Lan, 2019. "Online Budget Transparency Index and its Determinants in Slovenian Municipalities," Public Finance Quarterly, Corvinus University of Budapest, vol. 64(3), pages 393-413.
    • Handle: RePEc:pfq:journl:v:64:y:2019:i:3:p:393-413
    DOI: https://doi.org/10.35551/PFQ_2019_3_5
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    Cited by:

    1. Armenia ANDRONICEANU, 2021. "Transparency In Public Administration As A Challenge For A Good Democratic Governance," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2021(36), pages 149-164, June.

    More about this item

    Keywords

    local budget; fiscal transparency; Slovenia;
    All these keywords.

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General

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