INFORMAZIONI SU QUESTO ARTICOLO

Cita

Act on the Right of Access to Information. 2015. Zakon o pravu na pristup informacijama, pročišćeni tekst zakona NN 25/13, 85/15. https://www.zakon.hr/z/126/Zakon-opravu-na-pristup-informacijama (accessed January 22, 2023). Search in Google Scholar

Aidt, T. S. and Mooney, G. 2014. Voting suffrage and the political budget cycle: evidence from the London Metropolitan Boroughs 1902-1937. Journal of Public Economics 112: 53-71. Search in Google Scholar

Akitoby, B., Cui, L. Q., Domit, S., Meng, J., Slavov, S. T.. Su-Phaphiphat, N. and Zhang, H. 2020. Improving fiscal transparency to raise government efficiency and reduce corruption vulnerabilities in Central, Eastern, and Southeastern Europe. Washington, DC, United States: IMF. Search in Google Scholar

Alt, J. E. and Lassen, D. D. 2003. Fiscal transparency and fiscal policy outcomes in OECD countries. EPRU Working Paper Series No. 2003-02 https://www.econstor.eu/handle/10419/82020. Search in Google Scholar

Alt, J. E. and Lassen, D. D. 2006a. Fiscal Transparency, Political Parties, and Debt in OECD Countries. European Economic Review 50 (6): 1403-39. Search in Google Scholar

Alt, J. E. and Lassen, D. D. 2006b. Transparency, political polarization, and political budget Cycles in OECD countries. American Journal of Political Science 50 (3): 530-50. Search in Google Scholar

Alt, J. E., Lassen, D. D. and Skilling, D. 2002. Fiscal transparency, gubernatorial approval, and the scale of government: evidence from the states. State Politics & Policy Quarterly 2 (3): 230-50. Search in Google Scholar

Arbatli, E. and Escolano, J. 2015. Fiscal transparency, fiscal performance and credit ratings. Fiscal Studies 36 (2): 237-70. Search in Google Scholar

Arimah, B. C. 2005. What drives infrastructure spending in cities of developing countries? Urban Studies 42 (8): 1345-68. Search in Google Scholar

Ashworth, J., Geys, B. and Heyndels, B. 2005. Government weakness and local public debt development in flemish municipalities. International Tax and Public Finance 12 (4): 395-422. Search in Google Scholar

Barberia, L. G. and Avelino, G. 2011. Do political budget cycles differ in latin american democracies? Economía 11 (2): 101-34. Search in Google Scholar

Bastida, F., Beyaert, A. and Benito, B. 2013. Electoral cycles and local government debt management. Local Government Studies 39 (1): 107-32. Search in Google Scholar

Benito, B. and Bastida, F. 2004. The determinants of the municipal debt policy in Spain. Journal of Public Budgeting, Accounting & Financial Management 16 (4): 492-525. Search in Google Scholar

Benito, B. and Bastida, F. 2009. Budget transparency, fiscal performance, and political turnout: an international approach. Public Administration Review 69 (3): 403-17. Search in Google Scholar

Besley, T. 2011. Principled agents? The political economy of good government. Oxford, UK: Oxford University Press. Search in Google Scholar

Binet, M. E. and Pentecôte, J. S. 2004. Tax degression and the political budget cycle in French municipalities. Applied Economics Letters 11 (14): 905-8. Search in Google Scholar

Bonfatti, A. and Forni, L. (2019). Fiscal rules to tame the political budget cycle: Evidence from Italian municipalities. European Journal of Political Economy 60. https://www.sciencedirect.com/science/article/abs/pii/S0176268019300230 (accessed December 20, 2022). Search in Google Scholar

Bronić, M., Opačak, M., Ott, K., Petrušić, M., Prijaković, S. and Stanić, B. 2022. Budget transparency in croatian counties, cities and munic-ipalities: November 2021–april 2022. IPF Notes 15 (126): 1-16. Search in Google Scholar

Bronic, M., Stanić, B. and Prijakovic, S. 2022. The effects of budget transparency on the budget balances and expenditures of croatian local governments. South East European Journal of Economics and Business 17 (1): 111-24. Search in Google Scholar

Buchanan, J. M. and Wagner, R. E. 1977. Democracy in deficit: the political legacy of lord keynes. New York, NY: Academic Press, Harcourt Brace Jovanovich. Search in Google Scholar

Budget Act. 2015. Zakon o proračunu pročišćeni tekst zakona NN 87/08, 136/12, 15/15. https://www.zakon.hr/z/283/Zakon-o-proračunu (accessed April 12, 2021). Search in Google Scholar

Campbell, R. J. 2004. Leviathan and fiscal illusion in local government overlapping jurisdictions. Public Choice 120 (3/4): 301-29. Search in Google Scholar

CBS. 2023. Procjena stanovništva prema spolu, po gradovima/općinama, 31.12. Croatia: Croatian Bureau of Statistics. Search in Google Scholar

Chang, E. S., Gavin, E., Gueorguiev, N. and Honda, J. 2020. Raising tax revenue: how to get more from tax administrations? (20 No. 142). https://www.imf.org/en/Publications/WP/Issues/2020/07/24/Raising-Tax-Revenue-How-to-Get-More-from-Tax-Administrations-49584. Search in Google Scholar

Chen, Z., Pan, J., Wang, L. and Shen, X. 2016. Disclosure of government financial information and the cost of local government’s debt financing—Empirical evidence from provincial investment bonds for urban construction. China Journal of Accounting Research 9 (3): 191-206. Search in Google Scholar

Cropf, R. A. and Wendel, G. D. 1998. The determinants of municipal debt policy: a pooled time-series analysis. Environment and Planning C: Government and Policy 16 (2): 211-24. Search in Google Scholar

Cuadrado-Ballesteros, B. and Bisogno, M. 2022. Budget transparency and financial sustainability. Journal of Public Budgeting, Accounting & Financial Management 34 (6): 210-34. Search in Google Scholar

da Cruz, N. F., Tavares, A. F., Marques, R. C., Jorge, S. and de Sousa, L. 2016. Measuring local government transparency. Public Management Review 18 (6): 866-93. Search in Google Scholar

de Araujo, J. F. F. E. and Tejedo-Romero, F. 2016. Local government transparency index: determinants of municipalities’ rankings. International Journal of Public Sector Management 29 (4): 327-47. Search in Google Scholar

de Renzio, P. and Wehner, J. 2017. The impacts of fiscal openness. The World Bank Research Observer 32 (2): 185-210. Search in Google Scholar

Dollery, B. E. and Worthington, A. C. 1996. The empirical analysis of fiscal illusion. Journal of Economic Surveys 10 (3): 261-97. Search in Google Scholar

Eurostat. 2021. Government deficit/surplus, debt and associated data. https://ec.europa.eu/eurostat/databrowser/view/GOV_10DD_EDPT1__custom_1149668/default/table?lang=en (accessed January 14, 2023). Search in Google Scholar

Farnham, P. G. 1985. Re-examining local debt limits: a dis-aggregated analysis. Southern Economic Journal 51 (4): 1186-201. Search in Google Scholar

Ferejohn, J. 1999. Accountability and authority: toward a theory of political accountability. In Democracy, accountability, and representation, edited by A. Przeworski, S. C. Stokes, and B. Manin, 131-53. Cambridge, UK: Cambridge University Press. Search in Google Scholar

Gerunov, A. 2016. Financial effects of fiscal transparency : a critique publication: January 2016 financial effects of fiscal transparency : a critique (Bulgarian Economic Papers No. bep-2016-01). Bulgaria: Sofia University St Kliment Ohridski. Search in Google Scholar

Gupta, A. S. 2007. Determinants of tax revenue efforts in developing countries (07 No. 184). https://www.imf.org/external/pubs/ft/wp/2007/wp07184.pdf (accessed December 15, 2022). Search in Google Scholar

IBP. 2015. Open budget survey 2015 report. International Budget Partnership. https://internationalbudget.org/wp-content/uploads/OBS2015-Report-English.pdf (accessed January 12, 2023). Search in Google Scholar

International Budget Partnership. 2008. Open budgets. Transform lives. The Open Budget Survey 2008, 60. https://www.internationalbudget.org/publications/open-budget-survey-2008/ (accessed December 19, 2022). Search in Google Scholar

Jarmuzek, M. 2006. Does fiscal transparency matter ? The evidence from transition economies. https://www.cerge-ei.cz/pdf/gdn/rrc/RRCV_77_paper_03.pdf (accessed January 30, 2023). Search in Google Scholar

Jordan, M. M., Yusuf, J. E., Berman, M. and Gilchrist, C. 2017. Popular financial reports as fiscal transparency mechanisms: an assessment using the fiscal transparency index for the citizen user. International Journal of Public Administration 40 (8): 625-36. Search in Google Scholar

Katsimi, M. and Sarantides, V. 2012. Do elections affect the composition of fiscal policy in developed, established democracies? Public Choice 151 (1-2): 325-62. Search in Google Scholar

Khemani, S. 2004. Political cycles in a developing economy: effect of elections in the Indian States. Journal of Development Economics 73 (1): 125-54. Search in Google Scholar

Klarić, M. 2017. Problems and developments in the croatian local self-government. Zbornik Radova Pravnog Fakulteta u Splitu 54 (4): 807-23. Search in Google Scholar

Kopits, G. and Craig, J. D. 1998. Transparency in government operations (IMF occasional papers no. 158). Washington, DC: International Monetary Fund. Search in Google Scholar

Laswad, F., Fisher, R. and Oyelere, P. 2005. Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy 24 (2): 101-21. Search in Google Scholar

Law on Local and Regional Self-Government. 2020. Zakon o lokalnoj i područnoj (regionalnoj) samoupravi. https://www.zakon.hr/z/132/Zakon-o-lokalnoj-i-područnoj-(regionalnoj)-samoupravi (accessed February 10, 2023). Search in Google Scholar

Local Taxes Act. 2022. Zakon o lokalnim porezima, pročišćeni tekst zakona, NN 115/16, 101/17, 114/22. https://www.zakon.hr/z/875/Zakon-o-lokalnim-porezima (accessed January 17, 2023). Search in Google Scholar

Milesi-Ferretti, G. M. 2004. Good, bad or ugly? On the effects of fiscal rules with creative accounting. Journal of Public Economics 88 (1-2): 377-94. Search in Google Scholar

Ministry of Finance. 2023. Financijski izvještaji JLP(R)S, Bilanca 2002. - 2020. https://mfin.gov.hr/istaknuteteme/lokalna-samouprava/financijski-izvjestaji-jlp-rs/203 (accessed February 13, 2023). Search in Google Scholar

Ministry of Regional Development and EU Funds. 2022. Average residents income per capita 2014-2019. Unemployment rate 2014-2019. Zagreb: Ministry of Regional Development and EU Funds. Search in Google Scholar

Montes, G. C., Bastos, J. C. A. and de Oliveira, A. J. 2019. Fiscal transparency, government effectiveness and government spending efficiency: some international evidence based on panel data approach. Economic Modelling 79: 211-25. Search in Google Scholar

NALAS. 2018. Fiscal decentralisation indicators for South-East Europe. http://www.nalas.eu/Publications/Books/FDReport_18 (accessed January 22, 2023). Search in Google Scholar

Nejašmić, I. and Njegač, D. 2001. Spatial (regional) differences of demographic development of the Republic of Croatia. In 41st congress of the European regional science association: “European regional development issues in the new millennium and their impact on economic policy”. https://www.econstor.eu/handle/10419/115281 (accessed January 12, 2023). Search in Google Scholar

OECD. 2002. OECD best practices for budget transparency. OECD Journal on Budgeting 1 (3): 7-14. Search in Google Scholar

Ott, K., Mačkić, V. and Bronić, M. 2018. Budget transparency of local governments: the political economy of city and municipality budgets in Croatia. Drustvena istrazivanja 27 (4): 629-47. Search in Google Scholar

Pagano, M. A. 2002. Municipal capital spending during the “boom”. Public Budgeting & Finance 22 (2): 1-20. Search in Google Scholar

Pettersson-Lidbom, P. 2000. A test of the rational electoral-cycle hypothesis. in Elections, party politics and economic policy, edited by P. Pettersson-Lidbom, 1-26. Stockholm: IIES, Stockholm University. Search in Google Scholar

Philips, A. Q. 2016. Seeing the forest through the trees: a meta-analysis of political budget cycles. Public Choice 168 (3-4): 313-41. Search in Google Scholar

Piotrowski, S. J. and Van Ryzin, G. G. 2007. Citizen attitudes toward transparency in local government. The American Review of Public Administration 37 (3): 306-23. Search in Google Scholar

Prijaković, S. 2022. Impacts of budget transparency on economic and political outcomes: a review of empirical evidence. Croatian and Comparative Public Administration 22 (4): 633-65. Search in Google Scholar

Puviani, A. 1903. Teoria della illusione finanziaria. Palermo: Palermo University Press. Search in Google Scholar

Rogoff, K. 1990. Equilibrium political budget cycles. The American Economic Review 80 (1): 21-36. Search in Google Scholar

Rules on the procedure for borrowing, and issuing guarantees and granting approvals by units of local and regional self-government (2022). Pravilnik, NN 67/2022-996. https://narodne-novine.nn.hr/clanci/sluzbeni/2022_06_67_996.html. Search in Google Scholar

Sedmihradská, L. and Haas, J. 2013. Budget transparency and fiscal performance: do open budgets matter? ACTA VŠFS, Economic Studies and Analyses 7 (2): 109-22. Search in Google Scholar

Shi, M. and Svensson, J. 2003. Political budget cycles: a review of recent developments. Nordic Journal of Political Economy 29: 67-76. Search in Google Scholar

Shi, M. and Svensson, J. 2006. Political budget cycles: do they differ across countries and why? Journal of Public Economics 90 (8-9): 1367-89. Search in Google Scholar

State Electoral Commission. 2023. Arhiva izbora republike hrvatske; lokalni izbori 2013. i 2017. i 2021. https://www.izbori.hr/arhiva-izbora/index.html#/app/home (accessed February 21, 2023). Search in Google Scholar

Tabellini, G. and Persson, T. 2003. Do electoral cycles differ across political systems? (No. 232). IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=392643 (accessed February 16, 2023). Search in Google Scholar

Veiga, L. G. and Veiga, J. F. 2007. Political business cycles at the municipal level. Public Choice 131 (1/2): 45-64. Search in Google Scholar

Wang, T. and Shields, P. 2014. The effects of fiscal transparency on municipal bond issuances. Municipal Finance Journal 35: 25-44. Search in Google Scholar

World Bank. n.d. Budget transparency initiative. Budget transparency: what, why, and how? Using budgets to empower people. https://siteresources.worldbank.org/EXTSOCIALDEVELOPMENT/Resources/244362-1193949504055/4348035-1352736698664/BT_What_Why_How.pdf (accessed December 19, 2022). Search in Google Scholar

Wu, Y. and Wang, W. 2012. Does participatory budgeting improve the legitimacy of the local government? A comparative case study of two cities in China. Australian Journal of Public Administration 71 (2): 122-35. Search in Google Scholar

eISSN:
2233-1999
Lingua:
Inglese
Frequenza di pubblicazione:
2 volte all'anno
Argomenti della rivista:
Business and Economics, Business Management, other, Political Economics