Análisis de las desviaciones presupuestarias aplicado al caso del presupuesto del Estado

  1. Leal Linares, María Teresa
  2. Pérez, Javier J.
Revista:
Estudios de economía aplicada

ISSN: 1133-3197,  1697-5731

Any de publicació: 2011

Títol de l'exemplar: Economía del Turismo

Volum: 29

Número: 3

Pàgines: 909

Tipus: Article

DOI: 10.25115/EEA.V29I3.4423 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Altres publicacions en: Estudios de economía aplicada

Resum

This paper examines the characteristics and determinants of the deviations between the initial and final figures of the Spanish public budget from 1985 to 2006. Our goal is to evaluate the extent to which initial budgeted figures adhered ex-post to actual fiscal figures, by trying to unveil systematic biases and to identify the economic, political or institutional causes of such deviations. In line with findings for other advanced economies, we document the exis-tence of systematic biases in budget estimates when compared to realised outcomes, thus hinting to the existence of margin for improving budgeting performance in Spain.

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