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Online budget transparency index and its determinants in Slovenian municipalitiesKlun, Maja, 1969- ; Benčina, Jože, matematik ; Umek, Lan, 1981-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.Source: Pénzügyi szemle. - ISSN 0031-496X (Vol. 64, iss. 3, str. 393-413)Type of material - article, component partPublish date - 2019Language - englishCOBISS.SI-ID - 5343406
Author
Klun, Maja, 1969- |
Benčina, Jože, matematik |
Umek, Lan, 1981-
Topics
javne finance |
transparentnost |
proračun |
Slovenija |
local budget |
fiscal transparency |
Slovenia
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Klun, Maja, 1969- | 19293 |
Benčina, Jože, matematik | 14402 |
Umek, Lan, 1981- | 28519 |
Source: Personal bibliographies
and: SICRIS
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