Odrednice proračunske transparentnosti svih hrvatskih gradova

master's thesis

• Author: Magdalena Šimac
• Mentor: Katarina Ott (mentor)
• Committee member: Katarina Ott (predsjednik povjerenstva)
• Committee member: Matija Kazalicki (član povjerenstva)
• Committee member: Siniša Slijepčević (član povjerenstva)
• Committee member: Zlatko Drmač (član povjerenstva)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2017-07-17, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

Proračuni lokalnih jedinica su jedan od najvažnijih izvora informacija koji daje širu sliku o financijskom stanju tih jedinica, te koji može poslužiti kao mjera nadzora odluka lokalnih političkih vlasti. U radu se analiziraju odrednice proračunske transparentnosti 127 hrvatskih gradova. Provodi se Poissonova regresija kako bi se ispitalo utječe li udio visokoobrazovanih, broj stanovnika, porez i prirez na dohodak po zaposlenom stanovniku te reizbor gradonačelnika na proračunsku transparentnost hrvatskih gradova. Dobiveni rezultati ukazuju da od svih izabranih varijabli samo udio visokoobrazovanih osoba pozitivno i statistički značajno utječe na proračunsku transparentnost.

Abstract (english)

Budgets of local government units are one of the most important sources of information that can give the bigger picture of financial situation of those units and can serve as a measure of supervision of policy makers. This thesis analyses the budget transparency and the possible effects of chosen variables. Poisson regression has been used on the sample of 127 Croatian cities to determine if chosen variables – share of citizens with university education, personal income tax and surtax, re-election of a mayor and number of citizens – have an effect on budget transparency. Results indicate that only the share of citizens with university education has positive and statistically significant effect.

• Keywords: proračun; proračunska transparentnost; Poissonova regresija
• Keywords (english): budget; budget transparency; Poisson regression
• Language: croatian
• URN:NBN: urn:nbn:hr:217:290999
• 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: 2018-03-22 09:30:35