Determinants of subnational budget/fiscal transparency: a review of empirical evidence

This paper provides a review of empirical research on the factors determining the budget/fiscal transparency of subnational governments. It focuses on academic online databases by conducting keyword searches that take in papers published in the period 2000-2017. Three important observations can be m...
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Autor*in:	Branko Stanic [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2018

Schlagwörter:	subnational governments; budget transparency; empirical review; main determinants

Übergeordnetes Werk:	In: Public Sector Economics - Institute of Public Finance, 2017, 42(2018), 4, Seite 449-486
Übergeordnetes Werk:	volume:42 ; year:2018 ; number:4 ; pages:449-486

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.3326/pse.42.4.4

Katalog-ID:	DOAJ006987176

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spelling	10.3326/pse.42.4.4 doi (DE-627)DOAJ006987176 (DE-599)DOAJa4ed6e52540b43e6adec3f58606a0e1e DE-627 ger DE-627 rakwb eng HB71-74 Branko Stanic verfasserin aut Determinants of subnational budget/fiscal transparency: a review of empirical evidence 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper provides a review of empirical research on the factors determining the budget/fiscal transparency of subnational governments. It focuses on academic online databases by conducting keyword searches that take in papers published in the period 2000-2017. Three important observations can be made: (1) there is a lack of a unique definition of budget/fiscal transparency; (2) the different definitions lead to disharmonised budget/fiscal transparency measurements; (3) there is a heterogeneity of the definition and measurement of some explanatory variables that can lead to apparent contradictions and inconsistencies in the results obtained. However, the paper provides a balanced account of core explanatory factors, emphasizing variables that, despite heterogeneity in definition and measurement, have a significant impact on the levels of subnational government budget/ fiscal transparency. Since the review involves mainly online disclosure, future studies might want to extend the observation period, or implement systematic reviews and meta-analyses to gain additional insights on this topic. subnational governments; budget transparency; empirical review; main determinants Economics as a science In Public Sector Economics Institute of Public Finance, 2017 42(2018), 4, Seite 449-486 (DE-627)1684862051 24598860 nnns volume:42 year:2018 number:4 pages:449-486 https://doi.org/10.3326/pse.42.4.4 kostenfrei https://doaj.org/article/a4ed6e52540b43e6adec3f58606a0e1e kostenfrei http://www.pse-journal.hr/upload/files/pse/2018/4/4.pdf kostenfrei https://doaj.org/toc/2459-8860 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 42 2018 4 449-486
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allfieldsGer	10.3326/pse.42.4.4 doi (DE-627)DOAJ006987176 (DE-599)DOAJa4ed6e52540b43e6adec3f58606a0e1e DE-627 ger DE-627 rakwb eng HB71-74 Branko Stanic verfasserin aut Determinants of subnational budget/fiscal transparency: a review of empirical evidence 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper provides a review of empirical research on the factors determining the budget/fiscal transparency of subnational governments. It focuses on academic online databases by conducting keyword searches that take in papers published in the period 2000-2017. Three important observations can be made: (1) there is a lack of a unique definition of budget/fiscal transparency; (2) the different definitions lead to disharmonised budget/fiscal transparency measurements; (3) there is a heterogeneity of the definition and measurement of some explanatory variables that can lead to apparent contradictions and inconsistencies in the results obtained. However, the paper provides a balanced account of core explanatory factors, emphasizing variables that, despite heterogeneity in definition and measurement, have a significant impact on the levels of subnational government budget/ fiscal transparency. Since the review involves mainly online disclosure, future studies might want to extend the observation period, or implement systematic reviews and meta-analyses to gain additional insights on this topic. subnational governments; budget transparency; empirical review; main determinants Economics as a science In Public Sector Economics Institute of Public Finance, 2017 42(2018), 4, Seite 449-486 (DE-627)1684862051 24598860 nnns volume:42 year:2018 number:4 pages:449-486 https://doi.org/10.3326/pse.42.4.4 kostenfrei https://doaj.org/article/a4ed6e52540b43e6adec3f58606a0e1e kostenfrei http://www.pse-journal.hr/upload/files/pse/2018/4/4.pdf kostenfrei https://doaj.org/toc/2459-8860 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 42 2018 4 449-486
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source	In Public Sector Economics 42(2018), 4, Seite 449-486 volume:42 year:2018 number:4 pages:449-486
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callnumber-first	H - Social Science
author	Branko Stanic
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topic_title	HB71-74 Determinants of subnational budget/fiscal transparency: a review of empirical evidence subnational governments; budget transparency; empirical review; main determinants
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title	Determinants of subnational budget/fiscal transparency: a review of empirical evidence
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title_sort	determinants of subnational budget/fiscal transparency: a review of empirical evidence
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title_auth	Determinants of subnational budget/fiscal transparency: a review of empirical evidence
abstract	This paper provides a review of empirical research on the factors determining the budget/fiscal transparency of subnational governments. It focuses on academic online databases by conducting keyword searches that take in papers published in the period 2000-2017. Three important observations can be made: (1) there is a lack of a unique definition of budget/fiscal transparency; (2) the different definitions lead to disharmonised budget/fiscal transparency measurements; (3) there is a heterogeneity of the definition and measurement of some explanatory variables that can lead to apparent contradictions and inconsistencies in the results obtained. However, the paper provides a balanced account of core explanatory factors, emphasizing variables that, despite heterogeneity in definition and measurement, have a significant impact on the levels of subnational government budget/ fiscal transparency. Since the review involves mainly online disclosure, future studies might want to extend the observation period, or implement systematic reviews and meta-analyses to gain additional insights on this topic.
abstractGer	This paper provides a review of empirical research on the factors determining the budget/fiscal transparency of subnational governments. It focuses on academic online databases by conducting keyword searches that take in papers published in the period 2000-2017. Three important observations can be made: (1) there is a lack of a unique definition of budget/fiscal transparency; (2) the different definitions lead to disharmonised budget/fiscal transparency measurements; (3) there is a heterogeneity of the definition and measurement of some explanatory variables that can lead to apparent contradictions and inconsistencies in the results obtained. However, the paper provides a balanced account of core explanatory factors, emphasizing variables that, despite heterogeneity in definition and measurement, have a significant impact on the levels of subnational government budget/ fiscal transparency. Since the review involves mainly online disclosure, future studies might want to extend the observation period, or implement systematic reviews and meta-analyses to gain additional insights on this topic.
abstract_unstemmed	This paper provides a review of empirical research on the factors determining the budget/fiscal transparency of subnational governments. It focuses on academic online databases by conducting keyword searches that take in papers published in the period 2000-2017. Three important observations can be made: (1) there is a lack of a unique definition of budget/fiscal transparency; (2) the different definitions lead to disharmonised budget/fiscal transparency measurements; (3) there is a heterogeneity of the definition and measurement of some explanatory variables that can lead to apparent contradictions and inconsistencies in the results obtained. However, the paper provides a balanced account of core explanatory factors, emphasizing variables that, despite heterogeneity in definition and measurement, have a significant impact on the levels of subnational government budget/ fiscal transparency. Since the review involves mainly online disclosure, future studies might want to extend the observation period, or implement systematic reviews and meta-analyses to gain additional insights on this topic.
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title_short	Determinants of subnational budget/fiscal transparency: a review of empirical evidence
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