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Análisis de los determinantes de la transparencia fiscal: Evidencia empírica para los municipios catalanes

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  • José Luis Polo

Abstract

La calidad de las instituciones públicas es un aspecto fundamental para el correcto funcionamiento del proceso de rendición de cuentas. En este sentido, la transparencia fiscal y, concretamente, la disponibilidad de información presupuestaria completa por parte del electorado es clave. Por ello, resulta fundamental conocer los determinantes de la transparencia. Para conseguirlo, utilizando los informes anuales de la Sindicatura de Cuentas de Cataluna (1997-2004), obtenemos una medida de transparencia fiscal para 680 municipios. En la propensión de ser transparente influye positivamente la competencia electoral, mientras que los municipios altamente endeudados y de mayor tamano tienden a ser menos transparentes.

Suggested Citation

  • José Luis Polo, 2012. "Análisis de los determinantes de la transparencia fiscal: Evidencia empírica para los municipios catalanes," Revista de Economía del Caribe 10276, Universidad del Norte.
    • Handle: RePEc:col:000382:010276
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    File URL: http://rcientificas.uninorte.edu.co/index.php/economia/article/viewFile/3261/2283
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    More about this item

    Keywords

    Transparencia fiscal; competencia electoral; rendición de cuentas;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • O18 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure

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