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

Authors

  • Clarice Pereira de Paiva Ribeiro Universidade Federal de Viçosa Author
  • Robson Zuccolotto Universidade Federal de Viçosa Author

DOI:

https://doi.org/10.4025/enfoque.v33i1.19619

Keywords:

Transparency, Public Management, Social Management, Socioeconomic development

Abstract

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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Author Biographies

  • Clarice Pereira de Paiva Ribeiro, Universidade Federal de Viçosa
    Mestre em Adminstração Pública
  • Robson Zuccolotto, Universidade Federal de Viçosa

    Mestre em Ciências Contábeis - FUCAPE

    Doutorando em Controladoria e Contabilidade - FEA-USP

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Published

2014-06-06

Issue

Vol. 33 No. 1 (2014)

Section

Original Articles

License

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How to Cite

Pereira de Paiva Ribeiro, C., & Zuccolotto, R. (2014). The hidden face of Leviathan: fiscal transparency in brazilian municipalities and its socioeconomic determinants and tax. Enfoque: Reflexão Contábil, 33(1), 37-52. https://doi.org/10.4025/enfoque.v33i1.19619