Budget Transparency in Local Governments: An Empirical Analysis

José Caamaño-Alegre (), Santiago Lago-Peñas, Francisco Reyes-Santias () and Aurora Santiago-Boubeta ()
Additional contact information
José Caamaño-Alegre: University of Santiago de Compostela
Francisco Reyes-Santias: University of Vigo
Aurora Santiago-Boubeta: Municipality of Pontevedra
Authors registered in the RePEc Author Service: Francisco Reyes Santias, Sr.

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

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.

Keywords: Budget transparency; local government budgeting (search for similar items in EconPapers)
Pages: 34 pages
Date: 2011-02-11
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (15)

Downloads: (external link)
http://icepp.gsu.edu/files/2015/03/ispwp1102.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper1102

Access Statistics for this paper

More papers in International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Contact information at EDIRC.
Bibliographic data for series maintained by Paul Benson ().