Progreso científico de la investigación sobre transparencia fiscal a nivel de los gobiernos nacionales
Scientific progress of fiscal transparency research at national governments level
Resumen
Este documento analiza el progreso científico de la investigación sobre la transparencia fiscal de los gobiernos nacionales en los últimos 20 años. Exploramos las características inherentes y de contenido de los artículos, a través de un análisis cienciométrico, e investigamos el papel de las externalidades en el progreso general y el impacto de la investigación. El número de artículos con impacto publicados sobre este tema puede considerarse bajo y notamos el predominio de los estudios cuantitativos que utilizan bases de datos externas, principalmente escritos por autores estadounidenses y españoles. Sobre el papel del lenguaje en el tema, los autores de habla inglesa son los pioneros y con los artículos más impactantes. Además, el aumento de documentos está correlacionado con las regulaciones de acceso a la información en todo el mundo, aunque un número bajo de documentos ha analizado específicamente su impacto. Finalmente, el aumento de los datos del Open Budget Index aumentó el número de artículos publicados, aunque con menos impacto científico. Teniendo en cuenta la relevancia del tema, proponemos futuros nichos de investigación para la literatura sobre transparencia fiscal, con diferentes tipos de investigación y enfoques alternativos, como el uso de la recopilación de datos primarios, metodologías cualitativas y críticas, estudios de casos en profundidad sobre la situación interna de países inexplorados y estudios centrados en países en desarrollo, principalmente de África, Asia y América Latina.
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