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Budget transparency and budget credibility: the case of local government units in Pannonian Croatia
Na: 12th International Scientific Symposium Region, Entrepreneurship, development. Osijek, Hrvatska, 2023. urn:nbn:hr:242:015636
Prijaković, Simona; Mačkić, Velibor; Bronić, Mihaela

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Prijaković, S., Mačkić, V. i Bronić, M. Budget transparency and budget credibility: the case of local government units in Pannonian Croatia [PowerPoint prezentacija]. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:242:015636

Prijaković, Simona, et al. "Budget transparency and budget credibility: the case of local government units in Pannonian Croatia." 12th International Scientific Symposium Region, Entrepreneurship, development, 15.06.2023.-16.06.2023., Osijek, Hrvatska. Prezentacija. https://urn.nsk.hr/urn:nbn:hr:242:015636

Prijaković, Simona, Velibor Mačkić i Mihaela Bronić. "Budget transparency and budget credibility: the case of local government units in Pannonian Croatia." Prezentacija sa skupa 12th International Scientific Symposium Region, Entrepreneurship, development, Osijek, Hrvatska, 15.06.2023.-16.06.2023. https://urn.nsk.hr/urn:nbn:hr:242:015636

Prijaković, S., Mačkić, V. i Bronić, M. 'Budget transparency and budget credibility: the case of local government units in Pannonian Croatia' [Prezentacija], 12th International Scientific Symposium Region, Entrepreneurship, development. 15.06.2023.-16.06.2023. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:242:015636

Prijaković S, Mačkić V, Bronić M. Budget transparency and budget credibility: the case of local government units in Pannonian Croatia. [Prezentacija] [pristupljeno 16.04.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:015636

S. Prijaković, V. Mačkić i M. Bronić, "Budget transparency and budget credibility: the case of local government units in Pannonian Croatia", prezentirano na: 12th International Scientific Symposium Region, Entrepreneurship, development, Osijek, 15.06.2023.-16.06.2023. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:015636

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Podaci o radu
Naslov (engleski)Budget transparency and budget credibility: the case of local government units in Pannonian Croatia
AutorSimona Prijaković
AutorVelibor Mačkić
AutorMihaela Bronić
Autorova ustanovaInstitut za javne financije
Autorova ustanovaSveučilište u Zagrebu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
This paper analyses the influence of local government budget transparency (LBT) on budget credibility, i.e. on budget expenditures’ deviations, in Pannonian Croatia’s local government units (LGU). It investigates the differences between Pannonian Croatia and the remaining three NUTS 2 regions (Adriatic Croatia, City of Zagreb, and Northern Croatia) regarding LBT and budgetary deviations in current, capital, and total expenditures. Budgetary deviations are expressed by an LGU’s share of the difference between planned and actual expenditures in planned expenditures. LBT, i.e., the online local budget transparency index (OLBI), annually measures the availability of key local budget documents on the official websites of all Croatian counties, cities, and municipalities. The paper conducts a cluster analysis of all 191 Pannonian Croatian LGUs (cities and municipalities) during 2017-2021. The results show that Pannonian Croatian LGUs with the lowest levels of LBT have the biggest budget deviations in current/capital/total expenditures, planning more than executing in the fiscal year.
Ključne riječi (engleski)
Jezikengleski
Vrsta recenzijeRecenziran
URN:NBNurn:nbn:hr:242:015636
Datum izlaganja2023-01-29
SkupNaziv: 12th International Scientific Symposium Region, Entrepreneurship, development
Kratica: RED 2023
Lokacija: Osijek, Hrvatska
Datum početka: 2023-06-15
Datum završetka: 2023-06-16
Vrsta izlaganja: Predavanje
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2024-01-29 09:53:15