Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Jesus, M., Jorge, S.M., Nogueira, S. & Ribeiro, N. (2018). A Nwe Aprroach to Determinant Factors of Local Government Debt: Strutural Equation Analysis. Accounting for Budgeting and Fiscal Responsability.
Exportar Referência (IEEE) 
M. A. Jesus et al.,  "A Nwe Aprroach to Determinant Factors of Local Government Debt: Strutural Equation Analysis", in Accounting for Budgeting and Fiscal Responsability, Zagreb, 2018
Exportar BibTeX 
@misc{jesus2018_1714715836114,
	author = "Jesus, M. and Jorge, S.M. and Nogueira, S. and Ribeiro, N.",
	title = "A Nwe Aprroach to Determinant Factors of Local Government Debt: Strutural Equation Analysis",
	year = "2018",
	howpublished = "Outro",
	url = "https://cigar2018.net.efzg.hr/home"
}
Exportar RIS 
TY  - CPAPER
TI  - A Nwe Aprroach to Determinant Factors of Local Government Debt: Strutural Equation Analysis
T2  - Accounting for Budgeting and Fiscal Responsability
AU  - Jesus, M.
AU  - Jorge, S.M.
AU  - Nogueira, S.
AU  - Ribeiro, N.
PY  - 2018
CY  - Zagreb
UR  - https://cigar2018.net.efzg.hr/home
AB  - The general aim of this research is to define a structural/conjunctural model to explain the debt of the 308 Portuguese municipalities. More specifically, the intention is to understand whether there is a relationship between the institutional, tax, budgetary and economic circumstances and municipalities’ debt. The period from 2004 to 2016 is studied using a structural equation methodology, which is believed to be a major contribution of this research.
The results allow concluding that the institutional, tax and budgetary situations present a negative and statistically significant relationship with municipal debt. This means that, in the local government setting, when the institutional, tax and budgetary contexts are favourable, debt levels tend to be lower. Therefore, municipalities should take advantage of their institutional context and of periods of higher tax revenue, increased central government grants and investment expenditure, to reduce their debt levels, so they can face other circumstances pushing for debt increases. 
ER  -