Effect of transparency on municipal revenues and expenditures in Spain

Javier Cifuentes-Faura; Mihaela Simionescu

doi:10.24310/recta.23.2.2022.19874

Autores/as

Javier Cifuentes-Faura Universidad de Murcia España
Mihaela Simionescu Institute for Economic Forecasting of the Romanian Academy Rumanía

DOI:

https://doi.org/10.24310/recta.23.2.2022.19874

Palabras clave:

Transparency, local governments, causality, taxation

Resumen

La transparencia es fundamental para una gestión eficiente de las finanzas de los gobiernos. En este trabajo se examina la conexión entre los ingresos, los gastos y el nivel de transparencia de los municipios españoles. Se utiliza una metodología de datos de panel, el test de causalidad de Juodis, Karavias y Sarafidis y una mezcla de ANOVA/proceso de Dirichlet dependiente lineal. Los resultados muestran un impacto positivo del desempleo y los impuestos directos sobre el índice de transparencia. Hay una causalidad bidireccional entre los impuestos directos y el índice de transparencia. La transparencia tiene un impacto positivo sobre los impuestos directos y un impacto negativo sobre los impuestos indirectos.

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