Odrednice proračunske transparentnosti hrvatskih lokalnih jedinica

master's thesis

• Author: Bruno Kolesar
• Mentor: Katarina Ott (mentor)
• Mentor: Damir Bakić (mentor)
• Committee member: Katarina Ott (predsjednik povjerenstva)
• Committee member: Damir Bakić (član povjerenstva)
• Committee member: Boris Muha (član povjerenstva)
• Committee member: Zvonimir Bujanović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2019-02-28, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

Proračunska transparentnost osigurava bolju komunikaciju s vlastima, povećava povjerenje građana, smanjuje mogućnost za korupciju te općenito građanima daje bolji uvid na stanje u društvu. Upravo zbog toga joj se posvećuje sve više pažnje i ona čini sve važniju ulogu u radu svake lokalne jedinice. Cilj rada je bilo utvrditi koje političke i ekonomske varijable najznačajnije utječu na proračunsku transparentnost svih 128 gradova i 428 općina u RH. Primjenom Poissonove regresije se izračunalo nekoliko modela od kojih je najprihvatljiviji onaj s tri nezavisne varijable: stranka na vlasti (HDZ_vecina), dohodak po stanovniku (doh_st) i suficit ili deficit u ukupnim prihodima (sufdef_pr). Varijabla HDZ_vecina ima negativan utjecaj, dok doh_st i sufdef_pr imaju pozitivan utjecaj na razinu proračunske transparentnosti. Dobiveni rezultati su pretežito u skladu s postavljenim hipotezama. Zatim se isto istraživanje provelo za lokalne jedinice s područja Slavonije i Baranje gdje su se dobile nešto različite vrijednosti. Ukupno gledajući može se zaključiti kako prevladava utjecaj ekonomskih naspram političkih varijabli. Dohodak po stanovniku se pokazao kao varijabla koja ima najznačajniji utjecaj na proračunsku transparentnost, čime su potvrđeni rezultati većine istraživanja na ovu temu.

Abstract (english)

Budgetary transparency ensures better communication with the authorities, increases citizens confidence, reduces the possibility of corruption and generally gives citizens a better insight into the situation in society. For this reason, more and more attention is given to budget transparency and it plays an important role in the work of each local unit. The aim of the paper was to determine which political and economic variables most importantly affect the budgetary transparency of all 128 cities and 428 municipalities in the Republic of Croatia. Using Poisson's regression, several models are compiled, the most acceptable being one with three independent variables: party in power (HDZ_vecina), income per capita (doh_st) and surplus or deficit in total revenues (sufdef_pr). Variable HDZ_vecina has a negative impact, whereas doh_st and sufdef_pr have a positive impact on the level of budget transparency. The obtained results are predominantly in line with the hypotheses set. After that, the same analysis was carried out for local units from Slavonia and Baranja where some different results were obtained. In general it can be concluded that the influence of economics over political variables prevails. Income per capita proved to be the variable that has the most significant impact on budget transparency, confirming the results of most researches on this topic.

• Keywords: proračunska transparentnost; Poissonova regresija
• Keywords (english): budgetary transparency; Poisson's regression
• Language: croatian
• URN:NBN: urn:nbn:hr:217:670120
• 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: 2019-07-19 12:02:52