{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,2]],"date-time":"2025-10-02T10:36:35Z","timestamp":1759401395707,"version":"3.40.5"},"reference-count":72,"publisher":"Center for International Area Studies, Hankuk University of Foreign Studies (Nurimedia Co., Ltd.)","issue":"3","license":[{"start":{"date-parts":[[2020,1,9]],"date-time":"2020-01-09T00:00:00Z","timestamp":1578528000000},"content-version":"tdm","delay-in-days":0,"URL":"http:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"content-domain":{"domain":["journals.sagepub.com"],"crossmark-restriction":true},"short-container-title":["International Area Studies Review"],"published-print":{"date-parts":[[2020,9]]},"abstract":"<jats:p>Taxpayers want to pay as little in taxes as possible to fund an adequate level of public goods and services in their local government, and so they need to keep their local incumbents accountable. Online local budget transparency (OLBT) facilitates this accountability, as it enables citizens to find information online about their local budgets that is timely, accurate, comprehensive and understandable. The aim of this article is to identify the most important determinants of OLBT for all 556 Croatian cities and municipalities from 2014 to 2017. Using a dynamic spatial lag Durbin model, the analysis explores the direct and indirect effects of potential determinants on OLBT. The main contribution is the pioneering use of a dynamic spatial lag Durbin model for researching local budget transparency determinants in a Central and Eastern European democracy. The results show that neighbours have an influence on OLBT but that direct effects dominate; that is, the major OLBT determinants come from within each city\/municipality. Particularly important determinants are residents\u2019 income, the local government\u2019s wealth, the number of public employees in the city\/municipality and the population size.<\/jats:p>","DOI":"10.1177\/2233865919895854","type":"journal-article","created":{"date-parts":[[2020,1,9]],"date-time":"2020-01-09T12:08:40Z","timestamp":1578571720000},"page":"268-287","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":6,"title":["Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better?"],"prefix":"10.69473","volume":"23","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-6046-645X","authenticated-orcid":false,"given":"Paulo Reis","family":"Mourao","sequence":"first","affiliation":[{"name":"Department of Economics, Economics & Management School, University of Minho, Portugal"}]},{"given":"Mihaela","family":"Broni\u0107","sequence":"additional","affiliation":[]},{"given":"Branko","family":"Stani\u0107","sequence":"additional","affiliation":[{"name":"Institute of Public Finance, Croatia"}]}],"member":"49880","published-online":{"date-parts":[[2020,1,9]]},"reference":[{"key":"bibr2-2233865919895854","doi-asserted-by":"publisher","DOI":"10.4335\/13.2.129-160(2015)"},{"key":"bibr3-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1177\/0275074016629008"},{"key":"bibr4-2233865919895854","doi-asserted-by":"crossref","first-page":"30","DOI":"10.2307\/30036021","volume":"53","author":"Alt JE","year":"2006","journal-title":"IMF Staff Papers"},{"key":"bibr6-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1093\/jopart\/mum038"},{"key":"bibr7-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1177\/0160323X14556819"},{"key":"bibr8-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-2508.2007.00579.x"},{"key":"bibr9-2233865919895854","first-page":"1","volume-title":"conference proceedings of the state politics and policy, Dallas, Texas, Presented at the State Politics and Policy Conference","author":"Binder M","year":"2016"},{"key":"bibr10-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1016\/j.regsciurbeco.2015.04.003"},{"key":"bibr12-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1080\/03003930.2012.693075"},{"key":"bibr13-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1017\/S0008423900050861"},{"key":"bibr14-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1016\/j.chieco.2012.04.011"},{"key":"bibr15-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1111\/1468-0408.00072"},{"volume-title":"Census 2011. MS Excel Tables","year":"2017","author":"Croatian Bureau of Statistics","key":"bibr16-2233865919895854"},{"volume-title":"Access to the Internet 2014-2017","year":"2018","author":"Croatian Regulatory Authority for Network Industries","key":"bibr17-2233865919895854"},{"key":"bibr18-2233865919895854","doi-asserted-by":"publisher","DOI":"10.24193\/tras.51E.2"},{"key":"bibr19-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1108\/IJPSM-11-2015-0199"},{"key":"bibr20-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1080\/15309576.2017.1362350"},{"key":"bibr21-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1108\/09513570210435852"},{"key":"bibr22-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1080\/17487870.2012.759422"},{"key":"bibr23-2233865919895854","doi-asserted-by":"publisher","DOI":"10.2307\/2095101"},{"key":"bibr24-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-23430-9_86"},{"key":"bibr25-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1080\/14719037.2012.657839"},{"key":"bibr26-2233865919895854","doi-asserted-by":"publisher","DOI":"10.2307\/2491083"},{"key":"bibr27-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1007\/BF00124924"},{"key":"bibr28-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2009.12.011"},{"key":"bibr30-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1108\/14684520810865976"},{"key":"bibr31-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1177\/0266666915595260"},{"key":"bibr32-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-319-49538-5_17"},{"key":"bibr33-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1080\/01900692.2017.1300917"},{"key":"bibr34-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1016\/j.jue.2006.04.002"},{"key":"bibr35-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1111\/jors.12029"},{"key":"bibr36-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1016\/S0278-4254(03)00020-6"},{"key":"bibr37-2233865919895854","first-page":"83","volume-title":"State and Local Taxation","author":"Grewal B","year":"1977"},{"key":"bibr38-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1080\/03003930.2011.588704"},{"key":"bibr39-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1111\/0033-3352.00197"},{"issue":"3","key":"bibr40-2233865919895854","first-page":"161","volume":"13","author":"Jorna F","year":"2015","journal-title":"International Public Administration Review"},{"key":"bibr42-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2004.12.006"},{"key":"bibr43-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1002\/jae.2450"},{"key":"bibr44-2233865919895854","first-page":"19","volume":"123","author":"LeSage JP","year":"2009","journal-title":"Revue D\u2019\u00e9conomie Industrielle"},{"key":"bibr45-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1177\/0160323X15593384"},{"key":"bibr46-2233865919895854","doi-asserted-by":"publisher","DOI":"10.2139\/ssrn.1807767"},{"key":"bibr47-2233865919895854","doi-asserted-by":"publisher","DOI":"10.2307\/2298123"},{"volume-title":"Average Residents Income per Capita 2012-2016","year":"2017","author":"Ministry of Regional Development and EU Funds","key":"bibr49-2233865919895854"},{"key":"bibr50-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfe.2017.02.001"},{"key":"bibr51-2233865919895854","doi-asserted-by":"publisher","DOI":"10.5465\/ame.1992.427418"},{"key":"bibr52-2233865919895854","first-page":"111","volume-title":"Zbornik Radova Znanstvenog Skupa Demografija u Hrvatskoj","author":"Neja\u0161mi\u0107 I","year":"2014"},{"key":"bibr53-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1787\/budget-v1-art14-en"},{"key":"bibr54-2233865919895854","first-page":"1","volume":"14","author":"Ott K","year":"2013","journal-title":"Newsletter - an Occasional Publication of the Institute of Public Finance"},{"issue":"81","key":"bibr55-2233865919895854","first-page":"1","volume":"15","author":"Ott K","year":"2014","journal-title":"Newsletter - an Occasional Publication of the Institute of Public Finance"},{"issue":"97","key":"bibr56-2233865919895854","first-page":"1","volume":"16","author":"Ott K","year":"2015","journal-title":"Newsletter - an Occasional Publication of the Institute of Public Finance"},{"key":"bibr57-2233865919895854","doi-asserted-by":"publisher","DOI":"10.3326\/nle.2016.107"},{"issue":"112","key":"bibr58-2233865919895854","first-page":"1","volume":"18","author":"Ott K","year":"2017","journal-title":"Newsletter - an Occasional Publication of the Institute of Public Finance"},{"issue":"115","key":"bibr59-2233865919895854","first-page":"1","volume":"19","author":"Ott K","year":"2018","journal-title":"Newsletter - an Occasional Publication of the Institute of Public Finance"},{"key":"bibr60-2233865919895854","doi-asserted-by":"publisher","DOI":"10.5559\/di.27.4.03"},{"key":"bibr61-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(92)90042-Q"},{"key":"bibr62-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1108\/14684520810889682"},{"key":"bibr63-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-0408.2009.00488.x"},{"key":"bibr64-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1177\/0275074006296777"},{"key":"bibr65-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1080\/13876988.2013.798449"},{"key":"bibr66-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1093\/oxrep\/3.2.24"},{"key":"bibr67-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1177\/089443930001800206"},{"key":"bibr68-2233865919895854","first-page":"397","volume-title":"Taxation and Fiscal Federalism: Essays in Honour of Russell Mathews","author":"Scott A","year":"1988"},{"key":"bibr69-2233865919895854","doi-asserted-by":"publisher","DOI":"10.4018\/978-1-87828-952-0.ch003"},{"key":"bibr70-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1068\/c07116r"},{"key":"bibr71-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1177\/001654927902500203"},{"volume-title":"Izbori 2013: Kona\u010dni Slu\u017ebeni Rezultati za Lokalne Izbore","year":"2013","author":"State Electoral Commission","key":"bibr72-2233865919895854"},{"key":"bibr74-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1108\/JPBAFM-19-01-2007-B003"},{"key":"bibr75-2233865919895854","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2017.1008.1005."},{"key":"bibr76-2233865919895854","first-page":"167","volume-title":"The Future of Public Administration around the World: The Minnowbrook Perspective","author":"Thomas JC","year":"2010"},{"volume-title":"Towards Transparency in Finance and Governance","year":"1999","author":"Vishwanath T","key":"bibr77-2233865919895854"},{"volume-title":"Demografska Teorija, Razvoj Stanovni\u0161tva Hrvatske i Populacijska Politika (Izbor Radova)","year":"2017","author":"Wertheimer-Baleti\u0107 A","key":"bibr78-2233865919895854"},{"volume-title":"The Power of the Internet in China","year":"2009","author":"Yang G","key":"bibr80-2233865919895854"}],"container-title":["International Area Studies Review"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/2233865919895854","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/journals.sagepub.com\/doi\/full-xml\/10.1177\/2233865919895854","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/2233865919895854","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,7,29]],"date-time":"2024-07-29T22:35:03Z","timestamp":1722292503000},"score":1,"resource":{"primary":{"URL":"http:\/\/journals.sagepub.com\/doi\/10.1177\/2233865919895854"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2020,1,9]]},"references-count":72,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2020,9]]}},"alternative-id":["10.1177\/2233865919895854"],"URL":"https:\/\/doi.org\/10.1177\/2233865919895854","relation":{},"ISSN":["2233-8659","2049-1123"],"issn-type":[{"type":"print","value":"2233-8659"},{"type":"electronic","value":"2049-1123"}],"subject":[],"published":{"date-parts":[[2020,1,9]]}}}