As a part of the public governance, transparency started to come forward during the New Public Management reforms, mostly for the evaluation of public sector efficiency. This article focuses on online local budget transparency (OLBT) in two neighboring countries – Croatia and Slovenia. The...

Local public finance regulation differs among countries. The intention of this chapter is to compare current regulatory systems, uncover similarities and differences and provide some cautious explanations on developments. As example, three Southeast European countries - Slovenia, Croatia and...

We measure budget transparency in 33 Croatian cities in 2010, investigating the quality of city budget information and the openness of the city budget process to the public. We construct and answer a questionnaire on the basis of which we calculate an Open City Budget Index (OCBI), as a general...

This paper presents the results of research on the size and evolution of the informal economy and tax evasion in Croatia. It compares the results of two large-scale surveys of the informal economy and tax evasion, one conducted in 1996, covering the first half of the 1990s, and another conducted...