El impacto de la corrupción de los alcaldes en el gasto municipal español

The Impact of Mayors’ Corruption on Spanish Municipal Spending

Autores/as

DOI: https://doi.org/10.6018/rcsar.412721
Palabras clave: Corrupción, Alcalde, Gastos municipales

Resumen

Investigamos el impacto de la corrupción de los alcaldes en el tamaño y la estructura de los presupuestos municipales españoles. La teoría postula que el gasto total es mayor en los gobiernos corruptos: 77,08 euros más per cápita en nuestra muestra cuando un alcalde corrupto está en el cargo. Además, la literatura predice que los alcaldes (agentes), gastarán más en partidas directamente relacionadas con la corrupción, en lugar de en los gastos demandados por los ciudadanos (principales). Así, mostramos que el gasto total, el gasto de capital, la recogida de basura y la policía son mayores cuando existe corrupción. La literatura predice que los alcaldes corruptos gastan menos en partidas que ofrecen menos oportunidades de sobornos: en este sentido, nuestros datos muestran que los alcaldes corruptos no gastan más en sanidad. Los alcaldes corruptos están una media de 1,46 años en activo tras ser llevados a juicio con una acusación formal por corrupción. Esto indica que en España, lamentablemente, renunciar a la alcaldía no es automático cuando se enfrenta a cargos penales por corrupción.

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Publicado
01-01-2022
Cómo citar
Bastida, F., Guillamón, M.-D., & Ríos, A.-M. (2022). El impacto de la corrupción de los alcaldes en el gasto municipal español: The Impact of Mayors’ Corruption on Spanish Municipal Spending. Revista de Contabilidad - Spanish Accounting Review, 25(1), 107–120. https://doi.org/10.6018/rcsar.412721
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