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Budget Transparency in Local Governments: An Empirical Analysis

Author

Listed:
  • José Caamaño-Alegre

    (University of Santiago de Compostela)

  • Santiago Lago-Peñas

    (REDE, IEB and University of Vigo)

  • Francisco Reyes-Santias

    (University of Vigo)

  • Aurora Santiago-Boubeta

    (Municipality of Pontevedra)

Abstract

The aim of this paper is to shed additional light on the determinants of budget transparency in local governments. Our work is based on a Likert-type survey questionnaire specifically designed to measure budget transparency in small municipalities. The questionnaire is based on the IMF’s revised Code of Good Practices on Fiscal Transparency (2007). Results from 33 Galician municipalities are used to assess its internal consistency and to test a battery of hypotheses on the determinants of budget transparency. While several previous findings of the literature are confirmed, some new results are also obtained.

Suggested Citation

  • José Caamaño-Alegre & Santiago Lago-Peñas & Francisco Reyes-Santias & Aurora Santiago-Boubeta, 2011. "Budget Transparency in Local Governments: An Empirical Analysis," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1102, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper1102
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    2. Mara Andreea SÎNTEJUDEANU & Teodora Viorica FARCAS & Adriana TIRON TUDOR, 2014. "Public Sector Transparency:A Conceptual Dissection," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 365-372, July.
    3. Pintea Mirela-Oana & Achim Sorin Adrian & Lacatus Viorel, 2013. "Transparency Of Local Budgets In The North-West Region Of Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 931-941, July.
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    5. Ioannidis, Panos, 2015. "Από Τον Καποδίστρια Στον Καλλικράτη: Θεσμικές Μεταρρυθμίσεις Της Τοπικής Αυτοδιοίκησης Και Συνεργατικές Στρατηγικές Στην Ανατολική Μακεδονία Και Θράκη [From Kapodistrias to Kallikrates: Local Gover," MPRA Paper 66614, University Library of Munich, Germany.
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    8. Daniel Albalate del Sol, 2013. "The institutional, economic and social determinants of local government transparency," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 16(1), pages 90-107, March.
    9. Tamara Guerrero-Gómez & Andrés Navarro-Galera & David Ortiz-Rodríguez, 2021. "Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America," Sustainability, MDPI, vol. 13(4), pages 1-18, February.
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    11. Andrés Navarro-Galera & Francisco José Alcaraz-Quiles & David Ortiz-Rodriguez, 2018. "Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe," Sustainability, MDPI, vol. 10(7), pages 1-22, June.
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    13. Paulo Reis Mourao & Mihaela Bronić & Branko Stanić, 2020. "Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better?," International Area Studies Review, Center for International Area Studies, Hankuk University of Foreign Studies, vol. 23(3), pages 268-287, September.

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