Online Budget Transparency Index and its Determinants in Slovenian Municipalities

Klun, Maja, Benčina, Jože and Umek, Lan (2019) Online Budget Transparency Index and its Determinants in Slovenian Municipalities. Public Finance Quarterly = Pénzügyi Szemle, 64 (3). pp. 393-413. DOI https://doi.org/10.35551/PFQ_2019_3_5

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Official URL: https://doi.org/10.35551/PFQ_2019_3_5

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.

Item Type:

Article

Uncontrolled Keywords:

local budget, fiscal transparency, Slovenia

JEL classification:

E60 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General

Subjects:

Finance

DOI:

https://doi.org/10.35551/PFQ_2019_3_5

ID Code:

8687