Odabrani radovi o proračunskoj transparentnosti

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Benito, B. and Bastida, F., 2009. Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach. Public Administration Review, 69(3), 403-417.

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Canares, M. and Shekhar S., 2015. Open Data and Sub-national Governments: Lessons from Developing Countries. The Journal of Community Informatics, 12(2), 99-119.

Cárcaba Garcíaa, A. and Jesús García-Garcíaa, 2008. Determinants of Internet financial disclosure by local governments. Revista Espanola de Financiacion y Contabilidad, 37(137), 63-84.

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Cuadrado-Ballesteros, B. [et al.], 2017. The Role of Media Pressure in Promoting Transparency of Local Governments. Transylvanian Review of Administrative Sciences, 2017(51E), 20-37.

Cucciniello, M. [et al.], 2015. Assessing Public Preferences and the Level of Transparency in Government Using an Exploratory Approach. Social Science Computer Review, 33(5), 571-586

da Cruz, N. F. [et al.], 2016. Measuring Local Government Transparency. Public Management Review, 18(6), 866-893.

de Araujo, J. F. F. E. & Tejedo-Romero, F., 2016. Local government transparency index: Determinants of municipalities’ rankings. International Journal of Public Sector Management, 29(4), 327-347.

de Renzio, P. and Wehner, J., 2015. The Impacts of Fiscal Openness: A Review of the Evidence.

de Renzio, P., Gomez, P. and Sheppard, J., 2005. Budget transparency and development in resource-dependent countries. International Social Science Journal, 57(1), 57-69.

Darbishire, H., 2010. Proactive Transparency: The future of the right to information? World Bank Institute Working Paper, No. 60.

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Deng, S., Peng, J. and Wang, C., 2013. Fiscal transparency at the Chinese provincial level. Public Administration, 91(4), 947-963.

Esteller-Moré, A. and Polo Otero, J., 2012. Fiscal Transparency: (Why) does your local government respond? Public Management Review, 14(8), 1153-1173.

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Fox, J., 2007. The uncertain relationship between transparency and accountability. Development in Practice, 17(4.5), 663-671.

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Frans, J., 2015. Openness and Urban Governance: How Transparency Erodes Local Government. International Public Administration Review, 13(3-4), 161-183.

Galli, E. [et al.], 2017. Transparency, quality of institutions and performance in the Italian Municipalities. Lisbon School of Economics and Management, Department of Economics Working Papers, No 2017/11.

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Gandía, J. L. and Archidona, M. C., 2008. Determinants of web site information by Spanish city councils. Online Information Review, 32(1), 35.57.

García, A. C. and García-García, J., 2010. Determinants of Online Reporting of Accounting Information by Spanish Local Government Authorities. Local Government Studies, 36(5), 679-695

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Gavazza, A. and Lizzeri, A., 2009. Transparency and economic policy. Review of Economic Studies, 76(3), 1023-1048.

Gelos, G. and Wei, S., 2005. Transparency and International Portfolio Holdings. Discussion Paper, No. 4476.

Gerunov, A., 2016. Financial Effects of Fiscal Transparency: A Critique. Bulgarian Economic Papers, No. 01-2016.

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Gesuele, B. and Metallo, C., 2017. Factors Influencing Mandatory and Voluntary e-Disclosure Diffusion by Municipalities. In: Corsi K., Castellano N., Lamboglia R., Mancini D. (eds). Reshaping Accounting and Management Control Systems. Springer, Cham, 263-276. 

Glennerster, R. and Shin, Y., 2008. Does Transparency Pay? IMF Staff Papers, 55(1), 183-209.

Gollwitzer, S., 2011. Budget Institutions and Fiscal Performance in Africa. Journal of African Economies, 20(1), 111-152.

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Grimmelikhuijsen, S. G. and Welch, E. W., 2012. Developing and Testing a Theoretical Framework for Computer-Mediated Transparency of Local Governments. Public Administration Review, 78(1), 562-571

Guillamón, M.D., Bastida, F. and Benito, B., 2011. The Determinants of Local Government's Financial Transparency. Local Government Studies, 37(4), 391-406.

Hagen, J. and Harden, I. J., 1995. Budget Processes and Commitment to Fiscal Discipline. European Economic Review, 39(3-4), 771–779.

Hameed, F., 2005. Fiscal Transparency and Economic Outcomes. IMF Working Paper, WP/05/225.

Heald, D., 2003. Fiscal Transparency: Concepts, Measurement and UK Practice. Public Administration, 81(4), 723-759.

Hollyer, J. R., Rosendorff, B. P. and Vreeland, J. R., 2011. Democracy and transparency. Journal of Politics, 73(4), 1191-1205.

IBP, 2009. Open Budgets. Transform lives. Open Budget Survey 2008. Washington: IBP.

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Islam, R., 2003. Do more transparent government govern better? Policy Research working paper series, No. 3077.

Islam, R., 2006. Does More Transparency Go Along with Better Governance? Economics and Politics, 18(2), 121-167.

Jarmuzek, M. [et al.], 2006. Fiscal Transparency in Transition Economies. CASE Studies and Analyses, No. 328.

Jarmuzek, M. 2006. Does Fiscal Transparency Matter? The Evidence from Transition Economies.

Jordan, M.M. [et al.], 2017. Popular Financial Reports as Fiscal Transparency Mechanisms: An Assessment Using the Fiscal Transparency Index for the Citizen User. International Journal of Public Administration, 40(8), 625-636.

Kaufmann, D., Mehrez, G. and Gurgur, T., 2002. Voice or Public Sector Management? An Empirical Investigation of Determinants of Public Sector Performance based on a Survey of Public Officials. Journal of Applied Economics, 22(1), 321-348.

Khagram, S., Fung, A. and de Renzio, P. [ur.], 2013. Open Budgets: The Political Economy of Transparency, Participation, and Accountability. Washington: Brookings Institution Press/Ash Center.

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Laswad, F., Fisher, R. and Oyelere, P., 2005. Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy, 24(2), 101-121.

Lawson, A. and Alvarez, G., 2013. International Budget Partnership: Synthesis Report on the piloting of the Subnational Open Budget Survey in Brazil, Indonesia and Tanzania. Fiscus Public Finance Consultants.

Lourenço, R. P. [et al.], 2013. Online transparency for accountability: one assessing model and two applications. The Electronic Journal of e-Government, 11(1), 280-292.

Lowatcharin, G. and Menifield, C.E., 2015. Determinants of Internet-enabled Transparency at the Local Level: A Study of Midwestern County Web Sites. State and Local Government Review, 47(2), 1-14.

Ma, L. and Wu, J., 2011. What Drives Fiscal Transparency? Evidence from Provincial Governments in China.

Milesi-Ferretti, G. M., 2003. Good, Bad or Ugly? On the Effects of Fiscal Rules with Creative Accounting. IMF Working Paper, WP/00/172.

OECD, 2015. Tax Administration 2015-Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: OECD.

OECD, 2016. Open Government in Indonesia. OECD Public Governance Reviews. Paris: OECD.

OECD, 2017. OECD Budget Transparency Toolkit: Practical Steps for Supporting Openness, Integrity and Accountability in Public Financial Management. Paris: OECD.

Osborne, D., 2004. Transparency and accountability reconsidered. Journal of Financial Crime, 11(3), 292-300.

Pina, V. [et al.], 2007. Are ICTs improving transparency and accountability in the EU regional and local governments? An empirical study. Public Administration, 85(2), 449-472.

Pina, V. [et al.], 2007. Is E-government leading to more accountable and transparent local governments? An overall view. Financial Accountability & Management, 26(1), 3-20.

Pintea, M-O., 2014. Transparency of local budgets in the center region of Romania. Review of Economic Studies & Research Virgil Madgearu, 7(1), 81-96.

Piotrowski, S. and Bertelli, A. M., 2010. Measuring Municipal Transparency. Paper presented at the annual meeting of the Southern Political Science Association, Crowne Plaza Hotel Ravinia, Atlanta.

Piotrowski, S. J. and Van Ryzin, G. G., 2007. Citizen attitudes toward transparency in local government. The  American Review of Public Administration, 37(3), 306-323.

Puron-Cid, G. and Rodríguez Bolívar, M.P., 2017. The effects of contextual factors into different features of financial transparency at the municipal level. Government Information Quarterly, 35(1), 135-150.

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Ríos, A. M., Bastida, F. and Benito, B., 2014. Budget Transparency and Legislative Budgetary Oversight: An International Approach. The American Review of Public Administration, 46(5), 546-568

Rodríguez Bolívar, M. P, Caba, P. and López Hernández, A. M., 2013. Online Budget Transparency in OECD Member Countries and Administrative Culture. Administration & Society, 20(10) 1-40.

Rodríguez Bolívar, M. P, Pérez, C. C. and López Hernández, A. M., 2007. E-Government and Public Financial Reporting the Case of Spanish Regional Governments MPR. The American review of public administration, 37(2), 142-177

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Sebola, M. P., 2016. Public Participation in South Africa’s Policy Decision-Making Process: The Mass and the Elite Choices. International Public Administration Review, 14(1), 55-73

Sedmihradská, L. and Haas, J. 2013. Budget Transparency and Fiscal Performance: Do Open Budgets Matter? ACTA VSFS, 7(2), 109-122.

Sedmihradská, L., 2015. Budget Transparency in Czech Local Government. Procedia Economics and Finance, 25, 598-606

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Odabrani radovi Instituta za javne financije

Bađun, M. and Urban, I., 2009. Open Budget Index 2008 - Small Advances Made in the Accessibility of Information about Croatian Public Finance. Press Release, No. 8

Bađun, M. and Urban, I., 2010. Croatia's Score on Open Budget Index 2010. Press Release, No. 26.

Bronić, M. and Urban, I., 2013. Croatia's score on the Open Budget Index 2012 - a slight improvement in the quality and comprehensiveness of budget information. Press Release, No. 47.

Bronić, M. and Urban, I., 2015. National budget transparency - a deterioration in the quality and comprehensiveness of government revenue and expenditure information. Press Releases, No. 85.

Bronić, M., Ott, K. and Urban, I., 2012. Local budget transparency: the case of 33 Croatian cities. Financial theory and Practice, 36(4), 355-371.

IPF, 2011. Citizens and Civil Society Demand Open Budgets. Press Releases, No. 33.

IPF, 2016. Understanding, monitoring and analysing local government budget transparency: Case study of Croatia and Slovenia – Open local budget index (OLBI).

Ott, K. [et al.], 2016. Measuring online local budget transparency in Croatia – A way to enhance efficiency and accountability. Central European Public Administration Review17(2), 167-188.

Ott, K. and Bronić, M., 2015. Citizen Participation in Fiscal Policy and Budgetary Processes in Croatia. Newsletter, No. 96

Ott, K. and Bronić, M., 2015a. Public participation in fiscal policy and budget processes in Croatia. The Global Initiative for Fiscal Transparency (GIFT). Izvješće.

Ott, K., 2014. New IMF Code of Fiscal Transparency: Citizens should be involved in fiscal decision-making. Press Release, No. 67.

Ott, K., Bronić, M. and Petrušić, M., 2013. Budget transparency of Croatian counties, cities and municipalities. Newsletter, No. 81.

Ott, K., Bronić, M. and Petrušić, M., 2014. Budget transparency of Croatian counties, cities and municipalities in 2013/2014. Newsletter, No. 87.

Ott, K., Bronić, M. and Petrušić, M., 2015. Budget transparency in Croatian counties, cities and municipalities (November 2014 – March 2015). Newsletter, No. 97.

Korisne mrežne stranice

European Commission - Public opinion

Global civil society movement for budget transparency, accountability, and participation

High Principles on Fiscal Transparency

IMF - Fiscal transparency

International Budget Partnership

OECD Best Practices for Budget Transparency

Open Budget Survey

Open Government Partnership

Principles of Public Participation in Fiscal Policy

The Global Initiative for Fiscal Transparency (GIFT)

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