University of Zagreb. Faculty of Science. Department of Mathematics.
Abstract
Proračunska transparentnost u novije je vrijeme sve češći predmet istraživanja. Transparentnost lokalnih jedinica smanjuje mogućnost za korupciju, utječe na povjerenje građana u lokalnu vlast te daje širu sliku financijskog stanja javnosti. Cilj rada je bio odrediti koje ekonomske, socio-kulturološke i političke varijable imaju statistički značajan učinak na proračunsku transparentnost. Analiziraju se odrednice proračunske transparentnosti svih 428 hrvatskih općina. Primjenom Poissonove regresije ispituje se postojanje statistički značajnog utjecaja političke ideologije, političke konkurentnosti, stope nezaposlenosti, pristupa internetu, fiskalnog kapaciteta po stanovniku i broja stanovnika na proračunsku transparentnost. Rezultati analize su pokazali da stopa nezaposlenosti i broj stanovnika statistički značajno utječu na proračunsku transparentnost.Budget transparency has recently become more and more subject to research. Transparency of local units reduces the possibility of corruption, affects citizens' trust in local government and gives a wider picture of the financial state of the public. The aim of the paper was to determine which economic, socio-cultural and political variables have a statistically significant effect on budgetary transparency. The parameters of budgetary transparency of all 428 Croatian municipalities are analyzed. Using Poisson's regression, the existence of statistically significant influences on political ideology, political competitiveness, unemployment rates, internet access, fiscal capacity per capita and population on budget transparency is examined. The results of the analysis showed that the unemployment rate and the number of inhabitants statistically have a significant effect on budgetary transparency
