DigitalUM :: Browsing by Subject "Gobiernos locales"

Browsing by Subject "Gobiernos locales"

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Open Access
An empirical analysis of women’s influence on management of financial risk in local governments
(Universidad de Murcia, Servicio de Publicaciones, 2022) Gómez-Miranda, María Elena; Navarro-Galera, Andrés; Buendía-Carrillo, Dionisio; Lara-Rubio, Juan
This study analyse the impact of female on the management of financial risk faced by local governments (LGs), through political and population variables. We conduct a statistical analysis of panel data to examine the financial behaviour of 133 large LGs in Spain during the period 2009-2017. The results reveal that LGs with a female mayor are at lower risk of default. Likewise, we found that the number of female members of the city council and the degree of political fragmentation are inversely associated with the risk of default. This risk is also alleviated by population variables, such as a larger female population, a larger rate of unemployment among women and a smaller population of women aged over 65 years. Our findings have important implications and usefulness for a wide range of stakeholders, including policymakers, managers, practitioners and fiscal authorities concerned by solvency, financial risks and possible default in LGs.
Open Access
Determinants of sustainability information disclosure of local governments in Latin America
(Universidad de Murcia, Servicio de Publicaciones, 2022) León-Silva, Jeimi Maribel; Dasí-González, Rosa María; Montesinos Julve, Vicente
This paper analyses the socioeconomic factors that influence the disclosure of sustainability information on 99 local government websites in 2018 in countries that make up the Pacific Alliance (PA) in Latin America, associated with internal and external demands that public entities have for accountability in social and environmental issues. We use as methodology a content analysis of the sustainability information disclosed by local entities on their websites and a regression of Ordinary Least Squares (OLS). This article shows empirical evidence that the size, budget capacity and the economic level of the municipality are factors associated with the sustainability disclosure on websites due to internal and external factors impacting the decisions and actions taken by the entities related to the sustainability and its disclosure. These results are important for academic and technical discussions in a region with specific characteristics different from most countries studied in previous literature on the subject.
Open Access
Do progressive governments undertake different debt burdens? Partisan vs. electoral cycles
(2011) García-Sánchez, Isabel-María; Prado-Lorenzo, José Manuel; Cuadrado-Ballesteros, Beatriz
Public debt has traditionally been explained mainly by two political factors: a progressive ideology and the electoral cycle. The aim of this paper is to demonstrate how these two factors influence the behavior of Spanish local governments as regards indebtedness, and also how indebtedness is influenced by the interaction of ideology and the electoral cycle. Different dependence models were estimated using panel data methodology based on a sample comprised of Spanish provincial capitals and towns with populations over 50,000, for a total of 148 town councils. The time frame corresponds to the fiscal years 1988 to 2008, inclusive. The results show that in an electoral year all politicians behave opportunistically, giving rise to an important increase in public debt in relation to municipal revenue, although progressive incumbents incur three times more debt than those of the opposite ideology. Moreover, the presence of conservative parties in government has tended to significantly attenuate this behavior in years prior to elections, whereas progressive or left-wing parties have not. It must also be noted that partisan and electoral business cycles have been mitigated since 2002, when the Budgetary Stability Law came into effect, imposing limits on the debt of subnational administrations. The empirical evidence obtained points to the need to perfect internal and external control mechanisms in order to avoid a breakdown in the stability policy and the risk of debt becoming untenable, thus achieving greater budgetary discipline
Open Access
El efecto del gasto público sobre las posibilidades de reelección de los gobiernos locales
(2013) Balaguer-Coll, María Teresa; Brun-Martos, María Isabel
Este artículo analiza el efecto del gasto público municipal sobre la probabilidad de reelección de los gobiernos locales españoles durante el período 2000-2007, utilizando la metodología logit para datos de panel. Los resultados obtenidos indican que, en general, aumentos en el gasto público municipal repercuten de forma positiva sobre las posibilidades de reelección de los gobiernos locales y, fundamentalmente, cuando este aumento se realiza en el período preelectoral. Asimismo, se aprecia que existen otras variables que afectan de forma positiva sobre las probabilidades de reelección, como son el volumen de ingresos por transferencias, que sean partidos de derechas, o el hecho de que un municipio haya obtenido mayoría absoluta en las elecciones previas. Por el contrario, el número de años que un alcalde lleva en el cargo presenta un impacto negativo sobre las probabilidades de reelección
Open Access
Effect of political corruption on municipal tax revenues
(Universidad de Murcia, Servicio de Publicaciones, 2021) Guillamón López, María Dolores; Cifuentes Faura, Javier; Faura Martínez, Úrsula; Benito López, Bernardino
Most research on corruption has been at the national level, because its study at the regional or local level is more complex. Although there are many studies about the relation between corruption and government spending, very few examine the influence of corruption on government revenues, and we have not found any at the subnational level, except the recent Liu & Mikesell (2019). Our aim is to analyze political corruption at the municipal level, studying whether the level of revenue of municipal governments is affected by the cases of corruption involving local politicians. Some of the other factors taken into account are political ideology, absolute majority government and the electoral cycle. The sample is a data panel of all the Spanish municipalities with a population of over 50,000 inhabitants for the period 2002-2013. Our results reveal that municipalities with higher levels of corruption have higher tax revenues in per capita terms.
Open Access
Financiación del turismo sostenible en México mediante el impuesto sobre hospedaje
(Escuela Universitaria de Turismo. Universidad de Murcia, 2020) Sour Vargas, Laura; Cerón Monroy, Hazael
El turismo es una industria dinámica en México. Sin embargo, puede ser perjudicial para el medio ambiente y los espacios públicos (Dogan et al., 2017). El impuesto sobre hospedaje (HRT), un impuesto que depende de las facult ades fiscales de los gobiernos estatales de México, puede ser una opción para recaudar los ingresos necesarios para afrontar con éxito este desafío, sin gravar a los proveedores de hoteles ni a la población. Esta recomendación se basa en los resultados de una estimación de mínimos cuadrados generalizados viables utilizando una base de datos de panel del 2004 al 2015.
Open Access
Gender diversity in municipal governmental bodies and budgetary solvency
(Universidad de Murcia, Servicio de Publicaciones, 2023) Cabaleiro, Roberto; Buch, Enrique
Diverse research has analysed the effects of gender in government on public budgetary outcomes using the gender bias approach – gender trait –; however, studies evaluating the gender effects of municipal governments on budgetary solvency using a gender balance approach – gender diversity – are scarce. Our objective was to determine whether gender diversity in Spanish municipal governments affects institutional budgetary solvency, taking into account that the mayor’s gender and the ideology of the government could impede visualizing the effects of diversity because they create heterogeneity. Using both static and dynamic panel data models on a sample of Spanish municipalities with more than 20,000 inhabitants, we found that gender diversity has a positive effect on budgetary solvency when the municipality has a male mayor. However, the effect of gender diversity is negative if the mayor is a woman, which could be explained by the different arguments provided by social identity or social categorization theories.
Open Access
Política y gestión financiera municipal
(2008) Benito López, Bernardino; Bastida, Francisco
La situación fiscal de los gobiernos locales es el resultado de diversas circunstancias políticas y económicas. Así, los factores socioeconómicos (la población y el nivel económico, entre otros) no son suficientes para explicar el comportamiento del sector público, sino que la estructura política juega también un papel destacado. Ello ha dado lugar a una línea de investigación que estudia el impacto del sistema político, los conflictos entre los órganos de decisión dentro de los gobiernos y las diferencias ideológicas en la gestión financiera de los mismos. Utilizando este enfoque, en este trabajo tratamos de evaluar la evolución a largo plazo de los gastos, impuestos y resultados presupuestarios en España, centrándonos en el impacto de la ideología y de la fortaleza política en las finanzas municipales. Además, y siguiendo la literatura existente, consideramos también el nivel económico y población como variables socioeconómicas relevantes. Concluimos que la gestión financiera municipal no depende del signo político (izquierda/derecha) o la fortaleza política del gobierno, mientras que el nivel económico y la población influyen positivamente en el total de gastos e impuestos. Finalmente, el resultado presupuestario es independiente de nuestras variables explicativas, lo que obedece principalmente al marco legal español sobre finanzas municipales
Open Access
La transparencia de los ayuntamientos de Cataluña antes de la entrada en vigor de la legislación estatal y autonómica
(Universidad de Murcia, 2017) Molina Rodríguez-Navas, Pedro; Rodríguez Breijo, Vanessa; Corcoy Rius, Marta; Vadillo Bengoa, Nerea
El objetivo del proyecto Mapa Infoparticipa es mejorar la transparencia de las administraciones públicas locales. Se ha desarrollado un procedimiento de auditoría cívica que comienza con la evaluación de la información publicada en las webs de las corporaciones. Los resultados se muestran en el Mapa Infoparticipa, se elaboran informes para darlos a conocer a los medios de comunicación, se asesora a los ayuntamientos para que mejoren sus resultados y se concede un sello acreditativo a los que obtienen resultados satisfactorios. En 2012 se hizo una primera evaluación de las webs de los 947 ayuntamientos de Cataluña y se han hecho dos más en los años siguientes. Comparando los resultados obtenidos, mostramos el estado de la transparencia en esos dos momentos y la utilidad del procedimiento. Los ayuntamientos que han aplicado los criterios del proyecto están mejor preparados para adecuarse a la Ley de Transparencia, vigente desde diciembre de 2015.
Open Access
Voting behavior and budget stability
(2013) Vicente, Cristina; Ríos, Ana-María; Guillamón López, María Dolores
The aim of this paper is to analyze how the implementation of the Budgetary Stability Law has affected Political Budget Cycles generated by Spanish local governments. Specifically, we study whether the evolution of debt, budget deficit, capital spending and current spending over the electoral cycle has changed after the introduction of this law. We use a sample of 132 Spanish municipalities with more than 50,000 inhabitants (including the provincial capitals) during the period 1995-2009. Our results show that the Budgetary Stability Law has avoided electoral cycles in debt. On the contrary, the adoption of this law has not mitigated the incumbents’ incentives to manipulate deficit, capital spending and current spending with electoral aims. Nevertheless, it has caused a change in the way in which mayors manipulate fiscal policy over the electoral cycle. The opportunistic expansion covered both preelectoral year and the electoral year before the implementation of this fiscal rule, while after that, deficit and spending increases are confined in the election year.

Browsing by Subject "Gobiernos locales"

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