Odrednice proračunske transparentnosti hrvatskih gradova

master's thesis

• Title (english): Determinants of budget transparency of Croatian cities
• Author: Iva Artuković
• Mentor: Katarina Ott (mentor)
• Committee member: Katarina Ott (predsjednik povjerenstva)
• Committee member: Hrvoje Šikić (član povjerenstva)
• Committee member: Snježana Lubura Strunjak (član povjerenstva)
• Committee member: Rudi Mrazović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2021-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

Interes za proučavanjem odrednica koje utječu na proračunsku transparentnost je u porastu kako u svijetu tako i u RH. Transparentnost proračuna omogućuje građanima da vrednuju rad vlasti na lokalnoj i državnoj razini, da sami doprinose proračunskom procesu i da dobiju bolji uvid u financijsko stanje. Cilj ovog rada bio je odrediti i analizirati odrednice proračunske transparentnosti 128 hrvatskih gradova. Promatrani indeks proračunske transparentnosti OLBI mjeri se brojem objavljenih ključnih proračunskih dokumenata na internetskim stranicama lokalnih jedinica i poprima vrijednosti u rasponu od 0 do 5. Poissonovom regresijom ispituje se utjecaj šest odabranih varijabli: rod gradonačelnika, dohodak po stanovniku, suficit/deficit po stanovniku, prihodi po stanovniku, broj stanovnika i stope nezaposlenosti na razinu proračunske transparentnosti hrvatskih gradova. Rezultati ukazuju na to kako samo dohodak po stanovniku statistički značajno utječe na razinu proračunske transparentnosti u hrvatskim gradovima čime je potvrđena jedna od postavljenih hipoteza rada. Proračunska je transparentnost u RH u porastu, no ostaje izazov i poticaj za boljom edukacijom i većom angažiranošću građana u cijelokupnom proračunskom procesu.

Abstract (english)

Interest in studying the determinants that affect budget transparency is growing both in the world and in the Republic of Croatia. Budget transparency enables citizens to value the work of government at the local and state levels, to contribute to the budget process themselves and to gain a better insight into the financial situation. The aim of this paper was to determine and analyze the determinants of budget transparency of 128 Croatian cities. Observed budget transparency index OLBI is measured by the number of published key budget documents on the websites of local units and it takes values in the range from 0 to 5. Poisson's regression examines the impact of six selected variables: mayor's gender, income per capita, surplus / deficit per capita, income, estimated population and unemployment rates on the level of budget transparency of Croatian cities. The results indicate that only income per capita has statistically significant affect the level of budget transparency in Croatian cities, which confirms one of the set hypotheses. Budget transparency in the Republic of Croatia is increasing, but still there remains the challenge and incentive for better education and greater involvement of citizens in the entire budget process.

• Keywords: proračunski proces; indeks proračunske transparentnosti OLBI; Poissonova regresija
• Keywords (english): budget process; budget transparency index OLBI; Poisson's regression
• Language: croatian
• URN:NBN: urn:nbn:hr:217:635982
• Study programme: Title: Finance and Business Mathematics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra matematike (magistar/magistra matematike)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2021-10-25 08:34:38