Isplati li se transparentnost? Utjecaj proračunske transparentnosti na fiskalne rezultate hrvatskih općina i gradova

master's thesis

• Title (english): Is transparency worth it? The influence of budget transparency on the fiscal results of Croatian municipalities and cities
• Author: Lucija Marijan
• Mentor: Katarina Ott (mentor)
• Committee member: Katarina Ott (predsjednik povjerenstva)
• Committee member: Siniša Slijepčević (član povjerenstva)
• Committee member: Nela Bosner (član povjerenstva)
• Committee member: Ilja Gogić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2022-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

U ovom radu cilj je bio utvrditi utjecaj proračunske transparentnosti na fiskalne rezultate hrvatskih općina i gradova. Nezavisna varijabla bila je transparentnost proračuna, a zavisne varijable bile su proračunski rashod po stanovniku, proračunski prihod po stanovniku, proračunski suficit po stanovniku te javni dug po stanovniku. Postavljene su četiri hipoteze te su prikupljeni podaci o 428 općina i 128 gradova u Republici Hrvatskoj za 2020. godinu. Modelom jednostavne linearne regresije utvrđeno je da ne postoji statistički značajna veza između proračunske transparentnosti i zavisnih varijabli ni za općine ni za gradove. Korištenjem višestruke linearne regresije uz kontrolne varijable postotak korisnika interneta, stope nezaposlenosti i prosječnog dohotka dobiveni su isti rezultati, odnosno proračunska transparentnost nema statistički značajan utjecaj na zavisne varijable, ni kod općina, ni kod gradova.

Abstract (english)

In this paper, the goal was to determine the impact of budget transparency on the fiscal results of Croatian municipalities and cities. The independent variable was budget transparency, and the dependent variables were budget expenditure per capita, budget revenue per capita, budget surplus per capita and public debt per capita. Four hypotheses were set and data on 428 municipalities and 128 cities in the Republic of Croatia for the year 2020 was collected. Using a simple linear regression model, it could be concluded that there is no statistically significant relationship between budget transparency and dependent variables for either municipalities or cities. By using multiple linear regression with the control variables percentage of internet users, unemployment rate and average income, the same results were obtained, i.e. budget transparency has no statistically significant impact on the dependent variables neither for municipalities nor for cities.

• Keywords: transparentnost proračuna; proračunski rashod po stanovniku; proračunski prihod po stanovniku; proračunski suficit po stanovniku; javni dug po stanovniku; model jednostavne linearne regresije; višestruka linearna regresija; kontrolne varijable
• Keywords (english): budget transparency; budget revenue per capita; budget surplus per capita; public debt per capita; simple linear regression model; multiple linear regression; control variables
• Language: croatian
• URN:NBN: urn:nbn:hr:217:574787
• 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: 2022-11-02 11:51:03