%0 Journal Article
%T DETERMINANTS OF VOLUNTARY ONLINE LOCAL BUDGET TRANSPARENCY: A CASE STUDY FROM CROATIA
%A Broni£¿
%A Mihaela
%A Ma£¿ki£¿
%A Velibor
%A Ott
%A Katarina
%A Stani£¿
%A Branko
%J -
%D 2019
%X Sa£¿etak This article analyses the determinants of the voluntary online local budget transparency (OLBT) of Croatian local governments. Budget transparency is one of preconditions for enabling citizens¡¯ participation and improving public sector outcomes; however, the previous empirical results are ambiguous and inconclusive, with particular gaps for ex-socialist, fiscally centralized countries. To contribute to the existing literature, this article uses the principal-agent and legitimacy theories and non-linear panel data models for the 2015-2017 period to analyse 128 cities and 428 municipalities in Croatia. The findings show that local governments with higher residents¡¯ per capita income, population, Internet access, and administrative and fi scal capacity voluntarily publish more budget documents online. Policy recommendations point to the urge for the reform of the country¡¯s territorial and fi scal organisation, the promotion of budget transparency in less developed cities/ municipalities and for education of citizens about budgets. The main study limitation is the absence of a qualitative analysis of observed documents
%K budget transparency
%K panel data
%K probit
%K Croatia
%K local government
%K political economy
%U https://hrcak.srce.hr/index.php?show=clanak&id_clanak_jezik=319379