Institucionalne odrednice transparentnosti državnih proračuna

master's thesis

• Title (english): Institutional determinants of transparency of state budgets
• Author: Marija Pia Kovačević
• Mentor: Katarina Ott (mentor)
• Committee member: Katarina Ott (predsjednik povjerenstva)
• Committee member: Vjekoslav Kovač (član povjerenstva)
• Committee member: Ozren Perše (član povjerenstva)
• Committee member: Marko Vrdoljak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2022-07-21, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

U ovom radu promatramo kako svjetski pokazatelji upravljanja (WGI) utječu na transparentnost proračuna. Kao razinu transparentnosti proračuna uzimamo indeks otvorenosti proračuna (OBI) te ga promatramo kao zavisnu varijablu. Nezavisne varijable predstavljaju WGI-jevi glas i odgovornost (VA), politička stabilnost i odsutnost nasilja/terorizma (PS), učinkovitost vlade (GE), kvaliteta regulatornog okvira (RQ), vladavina prava (RL) te kontrola korupcije (CC). Za uzorak uzimamo 117 zemalja za koje... More je izračunat OBI u 2019. WGI-jeve promatramo za istih 117 zemalja, no uz 2019., promatramo i prosjek svakog pokazatelja u razdoblju 2017.-2019. Metodom linearne regresije dolazimo do zaključka da su svi WGI statistički značajni i to pozitivno utječu na OBI. Uvodimo pojam agregiranog WGI pokazatelja kao prosjek svih šest svjetskih pokazatelja upravljanja. Zaključujemo da je agregirani WGI takoder statistički značajan za OBI i pozitivno utječe na njega. Također vidimo da su WGI pokazatelji medusobno snažno korelirani. Na kraju zaključujemo da bolje upravljanje ukazuje na veću transparentnost državnog proračuna. Less

Abstract (english)

In this paper, we consider how Worldwide Governance Indicators (WGIs) affect budget transparency. The Open Budget Index (OBI) is taken as the measure of budget transparency and viewed as a dependent variable. WGIs are used as independent variables, 6 in total: Voice and Accountability (VA), Political Stability and Absence of Violence / Terrorism (PS), Government Effectiveness (GE), Regulatory Quality (RQ), Rule of Law (RL) and Control of Corruption (CC). We take as a sample 117 countries for... More which OBI was calculated in 2019. Regarding WGIs, we observe them for the same 117 countries, but except for 2019, we also observe the average of each indicator in the period 2017-2019 Using the linear regression method, we determined a positive and statistically significant effect of each WGI on OBI. We introduce the concept of an aggregate WGI indicator as an average of all six Worldwide Governance Indicators. Aggregated WGI is also statistically significant for OBI and positively affects it. Strong correlation between all WGIs is also observed. Finally, we conclude that better governance indicates greater budget transparency for a country. Less

• Keywords: svjetski pokazatelji upravljanja (WGI); indeks otvorenosti proračuna (OBI); metoda linearne regresije
• Keywords (english): Worldwide Governance Indicators (WGIs); Open Budget Index (OBI); linear regression method
• Language: croatian
• URN:NBN: urn:nbn:hr:217:243085
• 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: 2022-09-13 12:09:59