Effect of political corruption on municipal tax revenues
- Guillamón, María Dolores 1
- Cifuentes, Javier
- Faura, Ursula
- Benito, Bernardino
-
1
Universidad de Murcia
info
ISSN: 1138-4891
Year of publication: 2021
Volume: 24
Issue: 2
Pages: 231-240
Type: Article
More publications in: Revista de contabilidad = Spanish accounting review: [RC-SAR]
Abstract
La mayor parte de la investigación sobre la corrupción se ha realizado a nivel nacional, porque su estudio a nivel regional o local es más complejo. Aunque hay muchos estudios sobre la relación entre la corrupción y el gasto público, muy pocos examinan la influencia de la corrupción en los ingresos públicos, y no hemos encontrado ninguno a nivel subnacional, excepto el reciente de Liu y Mikesell (2019). Nuestro objetivo es analizar la corrupción política a nivel municipal, estudiando si el nivel de ingresos de los gobiernos municipales se ve afectado por los casos de corrupción que involucran a los políticos locales. Otros factores que se toman en cuenta son la ideología política, el gobierno de mayoría absoluta y el ciclo electoral. La muestra es un panel de datos de todos los municipios españoles con una población de más de 50.000 habitantes para el período 2002-2013.
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