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doctoral thesis
The determinants of budget transparency of Croatian municipalities
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:268715
Stanić, Branko
University of Zagreb
Faculty of Economics and Business

Cite this document

Stanić, B. (2020). The determinants of budget transparency of Croatian municipalities (Doctoral thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:268715

Stanić, Branko. "The determinants of budget transparency of Croatian municipalities." Doctoral thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:268715

Stanić, Branko. "The determinants of budget transparency of Croatian municipalities." Doctoral thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:268715

Stanić, B. (2020). 'The determinants of budget transparency of Croatian municipalities', Doctoral thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 April 2024, https://urn.nsk.hr/urn:nbn:hr:148:268715

Stanić B. The determinants of budget transparency of Croatian municipalities [Doctoral thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 April 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:268715

B. Stanić, "The determinants of budget transparency of Croatian municipalities", Doctoral thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:268715

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Metadata
TitleThe determinants of budget transparency of Croatian municipalities
Title (croatian)Odrednice proračunske transparentnosti hrvatskih općina
AuthorBranko Stanić
MentorVelibor Mačkić (mentor)
MBZ: 316174
MentorKatarina Ott (komentor)
MBZ: 140891
Committee memberHrvoje Šimović (predsjednik povjerenstva)
MBZ: 257496
Committee memberVelibor Mačkić (član povjerenstva)
MBZ: 316174
Committee memberKatarina Ott (član povjerenstva)
MBZ: 140891
Committee memberValentina Vučković (član povjerenstva)
MBZ: 308131
Committee memberPaulo Reis Mourão https://orcid.org/0000-0001-6046-645X (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2020-05-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
General Economy
Universal decimal classification
(UDC)		330 - Economics. Economic science
Abstract
This doctoral dissertation classifies the existing theoretical approaches in the analysis of budget transparency – theories based on information asymmetry and theories of social responsibility – and empirically examines determinants of the online budget transparency of Croatian municipalities. The empirical part uses a unique panel database from 2014-18 and the dependent variable Open Local Budget Index (OLBI), which shows the annual availability of key budget documents on municipal official websites. A total of six hypotheses were tested to produce the optimal combination of policy instruments (determinants) that increase local budget transparency. Robust empirical analysis is based on Poisson, logistic and spatial regression. The results show that to strengthen municipal budgetary transparency and political accountability, it is crucial to enhance the following instruments: residents' income per capita, municipal fiscal capacity per capita, political competition, women's representation in local politics, and politicians' education. Spatial analysis proved the existence of positive spatial spillovers, showing that the wider environment of the municipality (neighbors) affects the level of budget transparency of the observed municipality. The implications of these results for the next steps at all levels of government and the general public are also outlined, focusing in particular on the possible application of the results of this research to the inevitable reform of the territorial and fiscal organization of the Republic of Croatia.
Abstract (croatian)
Doktorska disertacija klasificira postojeće teorijske pristupe u analizi transparentnosti proračuna i empirijski ispituje odrednice proračunske transparentnosti hrvatskih općina. Kroz teorije utemeljene na informacijskoj asimetriji i teorije društvene odgovornosti sustavno su prikazani pristupi u analizi proračunske transparentnosti. U empirijskom dijelu koristi se jedinstvena panel baza podataka od 2014.-2018. i istražuju odrednice proračunske transparentnosti hrvatskih općina. Zavisna varijabla je indeks otvorenosti lokalnih proračuna, koji prikazuje godišnju dostupnost ključnih proračunskih dokumenata na službenim općinskim mrežnim stranicama. Testirano je šest hipoteza kako bi se došlo do optimalne kombinacije instrumenata (odrednica) koje povećavaju transparentnost lokalnih proračuna. Robusna analiza temelji se na Poissonovoj, logističkoj i prostornoj regresiji. Rezultati pokazuju da je za jačanje transparentnosti općinskog proračuna ključno poboljšati sljedeće instrumente: dohodak lokalnog stanovništva, općinski fiskalni kapacitet, političku konkurenciju, zastupljenost žena u lokalnoj politici i obrazovanje političara. Prostorna analiza dokazala je postojanje pozitivnih prostornih prelijevanja, pokazujući da prakse transparentnosti u širem okruženju općine (susjedi) utječu na razinu njene proračunske transparentnosti. Donose se i preporuke svim razinama vlasti i javnosti za poboljšanje lokalne proračunske transparentnosti, te implikacije rezultata istraživanja na oblikovanje reforme teritorijalnog i fiskalnog ustroja Republike Hrvatske.
Keywords
Keywords (croatian)
Languageenglish
URN:NBNurn:nbn:hr:148:268715
Promotion2020
ProjectNumber: IP-2014-09-3008
Title: Razumijevanje, praćenje i analiziranje transparentnosti proračuna lokalnih jedinica: Primjer Hrvatske i Slovenije-indeks otvorenosti lokalnih proračuna
Acronym: OLBI
Leader: Katarina Ott
Jurisdiction: Croatia
Funder: HRZZ
Funding stream: IP
Study programmeTitle: Economics and Business Economics
Study programme type: university
Study level: postgraduate
Academic / professional title: doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija (doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
RepositoryREPEFZG
Created on2020-05-23 07:41:50

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