As causas da transparência fiscal: evidências nos estados brasileiros

R Zuccolotto, MAC Teixeira - Revista Contabilidade & Finanças, 2014 - SciELO Brasil
RESUMO A transparência dos governos para com seus cidadãos é vista como um fator
necessário à accountability democrática e, consequentemente, à consolidação da …

The causes of fiscal transparency: Evidence in the Brazilian states

R Zuccolotto, MAC Teixeira - Revista Contabilidade & Finanças, 2014 - SciELO Brasil
The transparency of governments to their citizens is seen as a necessary factor in
democratic accountability and, consequently, in the consolidation of democracy. Although …

[图书][B] Trends in fiscal transparency: Evidence from a new database of the coverage of fiscal reporting

RF Wang, MT Irwin, LK Murara - 2015 - books.google.com
Although there are several measures of fiscal transparency, none provides satisfactory
information on certain issues of macroeconomic relevance, including whether fiscal data are …

Institutional quality and fiscal transparency

N Andreula, A Chong, J Guillén - 2009 - econstor.eu
This paper uses new data on fiscal transparency for a cross-section of countries; these data
possess several advantages. First, the data are based on in-depth reports using a …

Transparência orçamentária: razões do descompasso entre os estados brasileiros

R Zuccolotto, MAC Teixeira - Organizações & Sociedade, 2017 - SciELO Brasil
Partindo da premissa teórica de que a transparência é um princípio fundamental para a
consolidação democrática, e que esta difere significativamente entre os entes federados …

Do good institutions improve fiscal transparency?

N Andreula, A Chong - Economics of governance, 2016 - Springer
We study the role of institutional quality on the fiscal transparency of a country. We show that
such a link does exist even when controlling for endogeneity. Our findings are robust to …

[PDF][PDF] Does fiscal transparency matter? The evidence from transition economies

M Jarmuzek - Warsaw, Poland: Center for Social and Economic …, 2006 - webarchiv.lib.cas.cz
According to both the theory and empirical research for developed economies, when
countries follow transparent fiscal policy this will contribute to better fiscal performance. Our …

Fatores determinantes da transparência do ciclo orçamentário estendido: evidências nos estados brasileiros

R Zuccolotto - 2014 - teses.usp.br
A representação é uma forma de participação política que pode ativar uma variedade de
formas de controle e de supervisão por parte dos cidadãos. Em vez de um esquema de …

[图书][B] Fiscal Transparency, Measurement and Determinants: Evidence from 27 Developing Countries

Y Tehou, M Sharaf - 2015 - researchgate.net
Fiscal transparency has been consistently identified as a key feature of efficient fiscal policy
and a prerequisite for good public governance. However, measuring fiscal transparency …

Democratic learning and fiscal rules in the political budget cycles of the CEE countries

N Stanova - International Journal of Economic Policy in …, 2012 - inderscienceonline.com
Political economy literature acknowledges the importance of democratic learning and of
fiscal rules in preventing politically driven deficits. This paper investigates the role of these …