The hidden face of Leviathan: fiscal transparency in brazilian municipalities and its socioeconomic determinants and tax

This study aimed to identify which factors influence the level of transparency of electronic municipalities. For this, we performed an evaluation of the level of transparency of municipalities, and using the discriminant analysis identify the socioeconomic and fiscal factors that influence the Fisca...

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Published in:Enfoque : reflexão contábil 2014-06, Vol.33 (1), p.37-52
Main Authors: Ribeiro, Clarice Pereira de Paiva, Zuccolotto, Robson
Format: Article
Language:English
Subjects:
Desenvolvimento socioeconômico
Gestão Pública
Gestão Social
Transparência
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Zuccolotto, Robson
description This study aimed to identify which factors influence the level of transparency of electronic municipalities. For this, we performed an evaluation of the level of transparency of municipalities, and using the discriminant analysis identify the socioeconomic and fiscal factors that influence the Fiscal Transparency Index of Municipalities. It was found that fiscal transparency is still incipient in public administration and we confirmed that transparency is associated with better indicators of socioeconomic and fiscal development, as proposed by Bellver and Kalfinann (2005). Indirectly, you can infer that better management of resources destined to health, education and employment and income generation are more important than the amount of money invested in these items for classifying the municipalities analyzed, indicating that no matter the amount of resources invested, but the quality of expenditure made.
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issn 1984-882X
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source ABI/INFORM Global (ProQuest); Business Source Ultimate; Publicly Available Content Database
subjects Desenvolvimento socioeconômico
Gestão Pública
Gestão Social
Transparência
title The hidden face of Leviathan: fiscal transparency in brazilian municipalities and its socioeconomic determinants and tax
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