DETERMINANTS OF MUNICIPAL TRANSPARENCY: AN EMPIRICAL ANALYSIS WITH BRAZILIAN MUNICIPALITIES

Abstract

The present study investigates the determinants of Brazilian municipal transparency, using the National Transparency Index as a proxy. Through an analysis of 4,472 Brazilian municipalities, and using the Generalized Linear Models regression, it was noticed that larger municipalities tend to be more transparent. The location of the municipalities in the Brazilian regions was indicated as a positive relation, as well as the level of human development (HDI) and the quality of the fiscal management (IFGF). The results indicate the relevance of the monitoring by the political decision makers in the transparency, being this preponderant factor for the establishment of a permanent audit society in the Brazilian context.

https://doi.org/10.3232/GCG.2019.V13.N2.04
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