Determinants of transparency in local governments

Abstract

The purpose of this work is to perform a thorough review of the literature on the fundamental socio-demographic, political, economic and budgetary facts that affect the transparency of local governments. For the purpose of this study, we analysed different authors in their empirical studies to determine which are the most associated with the transparency factors of local governments. In addition, it will carry out an analysis of the evolution of the transparency index of local governments and on the corruption perception index in Spain. Studies indicate that the municipalities of greater size, with a GDP per capita greater and with higher budget have influence in an increase in transparency. However, factors such as unemployment, corruption and the capital of province decrease the level of transparency. Finally, the current legislation is moving slowly to stimulate the dissemination of information.

Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2014-2015