Budget Transparency in Local Governments: An Empirical Analysis

Authors

Jose Caamano-Alegre, University of Santiago de CompostelaFollow
Santiago Lago-Penas, University of VigoFollow
Francisco Reyes-Santias, University of VigoFollow
Aurora Santiago-Boubeta, Municipality of PontevedraFollow

Document Type

Working Paper

Publication Date

2011

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.

Comments

International Center for Public Policy Working Paper Series #1102, Andrew Young School of Policy Studies, Georgia State University.

Recommended Citation

Caamano-Alegre, Jose; Lago-Penas, Santiago; Reyes-Santias, Francisco; and Santiago-Boubeta, Aurora, "Budget Transparency in Local Governments: An Empirical Analysis" (2011). ICEPP Working Papers. 83.
https://scholarworks.gsu.edu/icepp/83