Utjecaj razine online proračunske transparentnosti hrvatskih i lokalnih jedinica na odabrane političke i ekonomske varijable

doctoral thesis

• Title (croatian): Impact of the level of online budget transparency of Croatian local units on selected political and economic variables
• Author: Simona Prijaković
• Mentor: Velibor Mačkić (mentor)
• Committee member: Valentina Vučković (predsjednik povjerenstva)
• Committee member: Velibor Mačkić (član povjerenstva)
• Committee member: Mihaela Bronić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-08-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; General Economy
• Universal decimal classification (UDC): 330 - Economics. Economic science

Abstract

Doktorski rad istražuje porast razine online lokalne proračunske transparentnosti (OLPT), hrvatskih lokalnih jedinica, odnosno 128 gradova i 428 općina, te njegove posljedice u razdoblju 2014. – 2021. Glavni cilj je teorijski identificirati i empirijski utvrditi glavne političke i ekonomske učinke tog rasta. Pomoću ekonometrijskih metoda testiraju se četiri hipoteze, tj. utjecaj rasta razine OLPT-a na odabrane političke (reizbor nositelja izvršne vlasti) i ekonomske varijable (proračunski saldo per capita, ukupni i direktni dug per capita i vjerodostojnost proračunskog planiranja). Dobivena je pozitivna i značajna veza OLBI-ja i reizbora u većini testiranih modela, odnosno u lokalnim jedinicama u kojima se povećava razina OLPT-a veća je i vjerojatnost reizbora nositelja izvršne vlasti. Uslijed porasta razine OLPT-a, birači nagrađuju svoje političare. Veza OLBI-ja i ukupnog duga PC je negativna i značajna u većini modela, kao i veza OLBI-ja i direktnog duga PC; odnosno u lokalnim jedinicama u kojima raste razina OLPT-a niži je iznos i ukupnog i direktnog duga PC. To je u skladu s teorijom principala i agenta prema kojoj je u lokalnim jedinicama s višom razinom OLPT-a niža razina duga i deficita, jer viša razina transparentnosti omogućuje biračima dostupnije informacije o proračunu, dok se posljedično političari na vlasti trude smanjiti iznos deficita ali i javnog duga. Utjecaj OLBI-ja na proračunski saldo PC je kontradiktoran, te ova hipoteza nije potvrđena. Viša razina OLPT-a je pozitivno i značajno povezana s odstupanjima prihoda poslovanja, ukupnih rashoda i rashoda poslovanja, odnosno u lokalnim jedinicama u kojima raste razina OLPT-a povećavaju se odstupanja prihoda poslovanja, ukupnih rashoda i rashoda poslovanja.

Abstract (english)

The doctoral dissertation investigates the impact of an increased level of online local budget transparency (OLBT) of all Croatian local government units (LGUs), i.e. 128 cities and 428 municipalities, and its consequences during 2014 - 2021. The main goal is to theoretically identify and empirically determine the main political and economic effects of an increase in the OLBT of Croatian cities and municipalities. Using econometric methods four hypotheses are tested, i.e. the impact of an increase in the OLBT level on selected political (re-election of politicians) and economic variables (total and direct debt per capita, budget balance per capita, budget credibility). In most of the tested models, the hypothesis on the influence of OLBI on re-election is confirmed, and a positive and significant relationship is obtained, i.e. in LGUs with higher OLBT the probability of the re-election of politicians is also higher. Voters reward incumbent politicians for the increase in budget transparency with re-election. A negative and significant relationship was confirmed in most of the tested models on the impact of OLBI on total and direct debt PC, i.e. in LGUs where the level of OLBT increases, both total and direct debt PC decreases. According to the principal-agent theory, it follows that in LGUs with a higher level of budget transparency, the level of debt is lower, because the increase in OLBT results in voters have greater access to information about the budget, while as a result incumbents try to reduce the amount of public debt. The influence of OLBI on the budget balance PC is contradictory and this hypothesis was not confirmed. A higher level of OLBT is positively and significantly related to deviations in current revenue, total expenditures and current expenditures, i.e. in LGUs where the level of OLBT increases deviations in current revenue, total expenditures and current expenditures increase.

• Keywords: online lokalna proračunska transparentnost; ukupni dug; direktni dug; proračunski saldo; vjerodostojnost proračunskog planiranja; reizbor nositelja izvršne vlasti; lokalne jedinice
• Keywords (english): online local budget transparency; total debt; direct debt; budget balance; budget credibility; reelection of politician; local government units
• Language: croatian
• URN:NBN: urn:nbn:hr:148:395316
• Promotion: 2023
• Study programme: Title: Economics and Business Economics; Study programme type: university; Study level: postgraduate; Academic / professional title: doktor/doktorica znanosti iz znanstvenog područja društvenih znanosti (doktor/doktorica znanosti iz znanstvenog područja društvenih znanosti)
• Type of resource: Text
• Extent: 1-255
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-04 09:32:54