Determinante fiskalne transparentnosti v vietnamskih lokalnih organih oblasti
DOI:
https://doi.org/10.4335/21.2.297-322(2023)Ključne besede:
fiskalna preglednost, vietnamske lokalne vlade, indeks odprtega proračuna pokrajin, teorija zastopanja, fiskalne iluzijePovzetek
Študij o dejavnikih fiskalne preglednosti v vietnamskih lokalnih vladah ni veliko in večinoma gre za kvalitativne študije nekaterih posebnih primerov, ki ne obravnavajo teoretično pomembnih dejavnikov, ki se s časom spreminjajo. Glavni cilj te študije je bil preučiti vplive fiskalnih, demografskih in političnih dejavnikov na fiskalno transparentnost z uporabo modela s fiksnimi učinki na panelnih podatkih 63 lokalnih organov oblasti v Vietnamu v obdobju 2017–2020. Rezultati kažejo, da so odhodki lokalnih organov oblasti, davki in število prebivalcev pozitivno povezani s fiskalno transparentnostjo, medtem ko proračunski presežek in medvladna nepovratna sredstva negativno vplivajo na fiskalno transparentnost. Naše empirične ugotovitve poudarjajo pomen vloge državljanov in oblikovalcev politik pri nadzoru finančnih podatkov vietnamskih lokalnih organov oblasti zaradi obstoja fiskalnih iluzij in težav z zastopanjem.
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