Budget Transparency and Legislative Budgetary Oversight

Ríos, Ana‐María; Bastida, Francisco; Benito, Bernardino

doi:10.1177/0275074014565020

Cited by 51 publications

(80 citation statements)

References 41 publications

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“…Según Mitchell (1998), existen numerosos trabajos que estudian la transparencia de los gobiernos en el ámbito internacional, si bien no ha ocurrido lo mismo para el caso concreto de la transparencia presupuestaria. Algunos trabajos como el de Ríos et al (2014) analizan el papel que desempeña la supervisión presupuestaria, así como otros factores socioeconómicos y políticos, en la mejora de la transparencia presupuestaria a nivel internacional. En el ámbito local, también existen algunos trabajos como el de Pallot (2001), Pina et al (2007), o Guillamón et al (2011), que analizan los niveles de transparencia presupuestaria con la finalidad de arrojar mayor información sobre sus determinantes en las administraciones locales.…”

Section: Conclusion/limitations/implicationsunclassified

La transparencia presupuestaria en las comunidades autónomas españolas

Ríos¹,

López²,

Benito

2019

Ciriec-España

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RESUMEN: La ciudadanía ha mostrado en los últimos años un interés creciente por conocer que está haciendo el sector público con los recursos que recibe, por lo que las entidades públicas se han visto obligadas a facilitar y poner a su disposición información actualizada sobre la utilización de estos recursos. En este sentido, el propósito del presente trabajo es analizar qué factores socioeconómicos y políticos afectan a los niveles de transparencia, y de forma más concreta la relacionada con los presupuestos de los gobiernos de las diecisiete Comunidades Autónomas españolas para los años 2010, 2012, 2014 y 2016. La elección de los mismos se debe a que son los años para los que Trasparencia Internacional España ha publicado los datos sobre el índice de transparencia económico-financiera de las Comunidades Autónomas.Los resultados muestran que aquellas Comunidades Autónomas que presentan una mayor población, unas menores tasas de desempleo, un mayor acceso a internet de su población, un saldo presupuestario positivo y que son gobernadas por hombres, tienen unos niveles de transparencia superiores. Sin embargo, los resultados revelan que variables socioeconómicas como el nivel educativo de la población y la deuda de las autonomías no resultan significativas para determinar los niveles de transparencia presupuestaria. De igual manera, variables políticas como la ideología, el grado de participación electoral y la forma de gobierno (mayorías o coaliciones) no son relevantes en el estudio. ObjectivesThe main purpose of this research is to analyse the evolution of budgetary transparency in the Spanish Autonomous Communities (ACs) (also known as regions) and determine which socio-economic and political factors favor such evolution. To this aim, we will use the Transparency Index of the Autonomous Communities (INCAU), elaborated by Transparency International Spain, that is based fundamentally on contrasting whether these entities publish information relating to a set of 80 indicators, which try to cover the most important areas of information that the government of an Autonomous Community (AC) should make publicly available to society. In the selection of these 80 indicators, specialists and technicians from numerous institutions have been collaborating (Transparency International Spain, 2018).Specifically, INCAU has a twofold objective: (i) to evaluate the level of transparency of the governments of the different ACs and (ii) to encourage and promote the increase in the information that these institutions provide to citizens and to society as a whole. This index has been produced every two years since 2010. It only assesses whether the required information is available or not, but it does not evaluate the quality of the information published, nor that of the management of the governments of different ACs. Each AC obtains a score, the INCAU, giving rise to a classification of the level of transparency of the seventeen autonomous governments. INCAU is made up of several transparency sub-indexes: a) Information on the Auto...

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Section: Conclusion/limitations/implicationsunclassified

La transparencia presupuestaria en las comunidades autónomas españolas

Ríos¹,

López²,

Benito

2019

Ciriec-España

Self Cite

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“…The literature (Ríos, Bastida, & Benito, 2016;Santiso, 2005) reveals that the efficient oversight of the budget by the legislature ensures accountability by increasing the fiscal transparency. On the other hand, there is a reverse causality between fiscal transparency and the budget oversight of the legislature.…”

Section: Extended Summarymentioning

confidence: 99%

Yasama Organının Bütçe Gözetim İşlevi ve Mali Saydamlık Arasındaki İlişkinin Ekonometrik Bir Analizi

Dikmen¹,

Çiçek²

2019

siyasal

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Öz Son yıllarda kamu mali yönetiminde yaşanan dönüşüm yasama organının bütçe gözetimini ve mali saydamlığı daha önemli hale getirmiştir. Çalışmanın temel amacı, yasama organının etkin bütçe gözetimi gerçekleştirmesi durumunda mali saydamlığın artıp artmadığını belirlemektir. Yasama organının bütçe gözetimi ile mali saydamlık arasındaki ilişki İki Aşamalı En Küçük Kareler Yöntemi (2SLS) ile ampirik olarak test edilmiştir. Uluslararası Bütçe Ortaklığının 2017 yılında yayınlanan Açık Bütçe Anketi verilerinin kullanıldığı analizde 115 ülkeye yer verilmiştir. Analiz sonucunda yasama organının bütçeyi etkin gözetlemesi durumunda mali saydamlığın artacağı sonucuna ulaşılmıştır. Ayrıca çalışmada yasama organının bütçe gözetimini ve mali saydamlığı etkileyen faktörler de belirlenmiştir.

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“…The importance of transparency of budget execution is described in [Ríos et al, 2016]. Authors in "this article attempt to evaluate the role the legislative budgetary oversight plays in enhancing budget transparency".…”

Section: Literature Reviewmentioning

confidence: 99%

The Importance of Financial Management Principles in the State Budget Execution

Holynskyy

2017

ASHU- ES

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In the structure of the financial system of each state, one of the most important places is given to the budget, which characterizes the degree of development of budget relations that arise between government bodies and economic entities in the process of distributing gross domestic product. The budget as an instrument of macroeconomic regulation has an impact on the development of social sectors, the functioning and modernization of national defense and law enforcement activities, the development of national economic sectors and the welfare of the society. At the same time, the implementation of budgeted activities of supporting the sectors of the national economy and other activities depends not only on their consideration in drawing up the budget, but also on the quality of its execution.In this paper, author determines the possibilities of using the financial management principles in the public sector during all stages of state budget execution.

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Budget Transparency and Legislative Budgetary Oversight

Cited by 51 publications

References 41 publications

La transparencia presupuestaria en las comunidades autónomas españolas

La transparencia presupuestaria en las comunidades autónomas españolas

Yasama Organının Bütçe Gözetim İşlevi ve Mali Saydamlık Arasındaki İlişkinin Ekonometrik Bir Analizi

The Importance of Financial Management Principles in the State Budget Execution

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