000			01924naa a2200193uu 4500
001			7092519012610
003			OSt
005			20190211163132.0
008			070925s2007 xx ||||gr |0|| 0 eng d
100	1		_aBASTIDA, Francisco _932744
245	1	0	_aCentral government budget practices and transparency : _ban international comparison
260			_aCanberra, Austrália : _bBlackwell Publishing, _cAugust 2007
520	3		_aFrom an international perspective, a relationship between public sector transparency and better economic and social outcomes is something that is increasingly acknowledged. In terms of lack of transparency in budget reports both bureaucratic model and fiscal illusion theory have been argued as explanations. To assess transparency in budget practices we analyse to what extent a sample of 41 countries are meeting OECD requirements according to its Best Practices for Budget Transparency document (OBP). We find an average OBP fulfilment of 56.4 per cent. Transparency is negatively correlated with corruption and positively correlated with economic development. Countries receiving external financial and technical support meet fewer OBP recommendations than countries not receiving it. Considering the political framework, both progressive and conservative governments reach similar transparency levels. OECD members do not significantly fulfil more OBP suggestions than non-members. In respect of 4 variables: transparency, corruption, democracy and development, four clusters of countries arise: top-performing, low transparency-developed, low transparency-developing and worst-performing
700	1		_aBENITO, Bernardino _932745
773	0	8	_tPublic Administration: an international quarterly _g85, 3, p. 667-716 _dCanberra, Austrália : Blackwell Publishing, August 2007 _xISSN 0033-3298 _w
942			_cS
998			_a20070925 _b1901^b _cTiago
998			_a20070926 _b1532^b _cZailton
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c24598 _d24598
041			_aeng