Effect of transparency on municipal revenues and expenditures in Spain

  1. JAVIER CIFUENTES-FAURA 1
  2. MIHAELA SIMIONESCU 2
  1. 1 Universidad de Murcia
    info

    Universidad de Murcia

    Murcia, España

    ROR https://ror.org/03p3aeb86

  2. 2 Institute for Economic Forecasting of the Romanian Academy
Revista:
Rect@: Revista Electrónica de Comunicaciones y Trabajos de ASEPUMA

ISSN: 1575-605X

Año de publicación: 2022

Volumen: 23

Número: 2

Páginas: 89-93

Tipo: Artículo

DOI: 10.24309/RECTA.2022.23.2.01 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Rect@: Revista Electrónica de Comunicaciones y Trabajos de ASEPUMA

Resumen

La transparencia es fundamental para una gestión eficiente de las finanzas de los gobiernos. En este trabajo se examina la conexión entre los ingresos, los gastos y el nivel de transparencia de los municipios españoles. Se utiliza una metodología de datos de panel, el test de causalidad de Juodis, Karavias y Sarafidis y una mezcla de ANOVA/proceso de Dirichlet dependiente lineal. Los resultados muestran un impacto positivo del desempleo y los impuestos directos sobre el índice de transparencia. Hay una causalidad bidireccional entre los impuestos directos y el índice de transparencia. La transparencia tiene un impacto positivo sobre los impuestos directos y un impacto negativo sobre los impuestos indirectos.

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