Factores asociados a la transparencia presupuestaria: Evidencia desde las municipalidades de Chile (2021-2023)
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La opacidad presupuestaria constituye un indicio de deficiencias en la integridad de la gestión local. Aun así, en Chile persiste una carencia de estudios empíricos que examinen los factores que la influyen. Usando indicadores del Consejo para la Transparencia, del Observatorio Social, del Servicio Electoral y del Sistema Nacional de Información Municipal, se utilizan dos modelos, uno de ellos con efectos fijos y el otro logístico, para identificar variables políticas, demográficas y de liderazgo político asociadas a los niveles de transparencia presupuestaria. Los resultados indican que comunas con altos niveles de pobreza, menor tasa de educación superior y más endeudamiento tienen peores rendimientos, en contraposición con las comunas con alcaldesas, más educación superior, mayor población comunal y mayor porcentaje de votos del alcalde en la elección pasada.
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