DOI: 10.3326/nle.2018.115
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Abstract: The overall average level of budget transparency in Croatian counties, cities and municipalities, measured by the number of budget documents published on their respective official websites, stands at 3.52 (out of a possible 5). The number of budget documents published has grown year by year in all types of local government units, averaging 4.9 in counties, 4 in cities and 3.3 in municipalities in this research cycle. For the first time, there are no cities without at least one budget document published, or mun…

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