Revista Mexicana de Análisis Político y Administración Pública

Vol. 15 No. 29 (2026): Jan-June
Thematic dossiers

Transparencia fiscal y desempeño gubernamental: una revisión de los debates contemporáneos (2015-2025)

PDF (Spanish)
  • Jhovany Amastal Molina
Jhovany Amastal Molina Meritorious Autonomous University of Puebla image/svg+xml

Published 2026-07-31

Keywords

  • Array,
  • Array,
  • Array,
  • Array,
  • Array

Copyright (c) 2026 Jhovany Amastal Molina

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Abstract

En las últimas décadas, la transparencia fiscal se ha consolidado como uno de los temas más relevantes en las agendas políticas y económicas, dando lugar a una amplia diversidad de enfoques teóricos y metodológicos. Paradójicamente, esta multiplicidad ha dificultado la construcción de una comprensión integrada del concepto. En este contexto, el presente artículo tiene como objetivo analizar los principales debates desarrollados en torno a la relación entre transparencia fiscal y desempeño gubernamental durante el periodo 2015-2025, identificando sus fortalezas, limitaciones y tendencias predominantes mediante una revisión sistemática de la literatura y análisis de contenido. Los resultados muestran una transición desde enfoques centrados en la medición y conceptualización de la transparencia hacia perspectivas orientadas a explicar los mecanismos institucionales, políticos y organizacionales que condicionan sus efectos sobre el desempeño gubernamental.

PDF (Spanish)

References

  1. Ademmer, E., & Dreher, F. (2016). “Constraining Political Budget Cycles: Media Strength and Fiscal Institutions in the Enlarged EU”. JCMS: Journal of Common Market Studies, 54(3), 508-524. https://doi.org/10.1111/jcms.12306
  2. Agrawal, D. R., Brueckner, J. K., & Brulhart, M. (2024). “Fiscal Federalism in the 21st Century”. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4739899
  3. Aguilera, R. M. (2019). “Evaluación de la política de transparencia en el Municipio de San Pedro Garza García en el Estado de Nuevo León en México, 2015-2017”. Estudios Políticos, 46. https://doi.org/10.22201/ fcpys.24484903e.2019.46.68293
  4. Albalate, D. (2013). “The institutional, economic and social determinants of local government transparency”. Journal of Economic Policy Reform, 16(1), 90-107. https://doi.org/10.1080/17487870.2012.759422
  5. Alesina, A., & Drazen, A. (1989). “Why are Stabilizations Delayed?” (pp. 1170- 1188). National Bureau of Economic Research. https://doi.org/10.3386/w3053
  6. Alt, J. E., Lassen, D. D., & Rose, S. (2006). “The Causes of Fiscal Transparency: Evidence from the U.S. States”. IMF Staff Papers, 53(S1), 30-57. https://doi. org/10.2307/30036021
  7. Arapis, T., & Reitano, V. (2018). “Examining the Evolution of Cross-National Fiscal Transparency”. The American Review of Public Administration, 48(6), 550- 564. https://doi.org/10.1177/0275074017706740
  8. Arends, H. (2017). “More with Less? Fiscal Decentralisation, Public Health Spending and Health Sector Performance”. Swiss Political Science Review, 23(2), 144-174. https://doi.org/10.1111/spsr.12242
  9. Azmy, N., Naert, F., & Goeminne, S. (2022). “The Impact of Fiscal Openness on Public Spending Technical Efficiency in Developing Countries”. Public Performance & Management Review, 45(2), 254-281. https://doi.org/10.1080/15 309576.2022.2040036
  10. Balaguer-Coll, M. T., & Brun-Martos, M. I. (2021). “The effects of the political environment on transparency: Evidence from Spanish local governments”. Policy Studies, 42(2), 152-172. https://doi.org/10.1080/01442872.2019.1599838
  11. Ball, I. (2012). “New development: Transparency in the public sector”. Public Money & Management, 32(1), 35-40. https://doi.org/10.1080/09540962.2012.6 43054
  12. Batinti, A., Andriani, L., & Filippetti, A. (2019). “Local Government Fiscal Policy, Social Capital and Electoral Payoff: Evidence across Italian Municipalities”. Kyklos, 72(4), 503-526. https://doi.org/10.1111/kykl.12209
  13. Becerra, D. (2020). “Transparencia y coordinación fiscal intergubernamental en México: un breve diagnóstico”. En Transparencia y participación para un gobierno abierto (pp. 479-492). El Consultor de los Ayuntamientos.
  14. Becerra, D., Gutiérrez, P., & León, F. (2019). “La transparencia Fiscal en los Gobierno Subnacionales Mexicanos: Análisis de sus Determinantes”. RIEM, Agosto-diciembre(20), 5-32.
  15. Beetsma, R., Debrun, X., & Sloof, R. (2022). “The political economy of fiscal transparency and independent fiscal councils”. European Economic Review, 145, 104118. https://doi.org/10.1016/j.euroecorev.2022.104118
  16. Berliner, D., & Elrich, J. (2015). “Competing for Transparency: Political Competition and Institutional Reform in Mexican States”. American Political ScienceReview, 109, 110-128.
  17. Besley, T., & Burgess, R. (2002). “The political economy of government responsiveness: Theory and evidence from India”. Quaterly Journal of Economics, 17(4), 1415-1451.
  18. Birskyte, L. (2019). “Determinants of Budget Transparency in Lithuanian Municipalities”. Public Performance & Management Review, 42(3), 707-731. https://doi.org/10.1080/15309576.2018.1507915
  19. Bisogno, M., & Cuadrado, B. (2021). “Budget transparency and governance quality: A cross-country analysis”. Public Management Review, 1-23.
  20. Bol, J. A., Sheffel, A., Zia, N., & Meghani, A. (2023). “How to address the geographical bias in academic publishing”. BMJ Global Health, 8(12), 1-4. https://doi.org/10.1136/bmjgh-2023-013111
  21. Bourdieu, P. (1986). “Forms of Capital”. En Handbook of Theory and Research for the Sociology of Education (pp. 241-258). Greenwood Press.
  22. Busemeyer, M. R. (2008). “The Impact of Fiscal Decentralisation on Education and Other Types of Spending”. Swiss Political Science Review, 14(3), 451-481. https://doi.org/10.1002/j.1662-6370.2008.tb00109.x
  23. Caldas, G., Bastos, J., & Jordânia, A. (2019). “Fiscal transparency, government effectiveness and government spending efficiency: Some international evidence based on panel data approach”. Economic Modelling, 79, 211-225. https://doi. org/10.1016/j.econmod.2018.10.013
  24. Calmfors, L., & Wren-Lewis, S. (2010). “What should fiscal councils do?” Journal of Comparative Economics, 38(4), 357-380.
  25. Carrillo, V., Jiménez, A., Medina, V., & González, M. (2021). “Implementación del Presupuesto Público Basado en Desempeño: Una revisión sistemática de la literatura empírica”. Revista del CLAD Reforma y Democracia, 79, 77-116. https://doi.org/10.69733/clad.ryd.n79.a223
  26. Chaves, P., & Queiroz, A. (s. f.). “Uma avaliação da transparência passiva dos Legislativos estaduais e distrital”. Cadernos da Escola do Legislativo, 20(34), 40-90.
  27. Chen, C., & Han, Y. (2019). “Following the money: The political determinants of E-fiscal transparency in US states”. Public Management Review, 21(5), 732-754. https://doi.org/10.1080/14719037.2018.1523451
  28. Chen, G., Kang, H., & Luna-Reyes, L. F. (2019). “Key Determinants of Online Fiscal Transparency: A Technology-Organization-Environment Framework”. Public Performance & Management Review, 42(3), 606-631. https://doi.org/10.10 80/15309576.2018.1486213
  29. Chen, Z., & Hu, M. (2025). “Does National Auditing Improve Local Fiscal Transparency? Evidence From China”. International Studies of Economics, 20(2), 153-161. https://doi.org/10.1002/ise3.70007
  30. Craig, M., & Kopits, G. (1998). Transparency in government operations. International Monetary Fund.
  31. Da Silva Craveiro, G., & Albano, C. (2017). “Open data intermediaries: Coproduction in budget transparency”. Transforming Government: People, Process and Policy, 11(1), 119-131. https://doi.org/10.1108/TG-12-2015-0057
  32. DePrieto, R., Wiarda, E., & Fleischer, M. (1990). “The Context for Change: Organization, Technology and Environment”. En Environment. In The Processes of Technological Innovation (pp. 151-175). Lexington Books.
  33. DiMaggio, P. J., & Powell, W. (1983). “The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields”. American Sociological Review, 48(2), 147-160.
  34. Drazen, A. (2001). “The Political Business Cycle After 25 Years”. En NBER Macroeconomics Annual (pp. 75-138). MIT Press.
  35. Esteller, A., & Polo, J. (2012). “Fiscal Transparency: (Why) does your local government respond?” Public Management Review, 14(8), 1153-1173. https:// doi.org/10.1080/14719037.2012.657839
  36. Farrell, M. J. (1957). “The measurement of productive efficiency”. Journal of the Royal Statistical Society, 120(3), 253-290.
  37. Ferejohn, J. (1986). “Incumbent Performance and Electoral Control”. Public Choice, 50, 5-25.
  38. Ferejohn, J. (1999). “Accountability and authority: Toward a theory of political accountability”. En Democracy, accountability, and representation (pp. 131-137). Cambridge University Press.
  39. Filipiak, B. Z., & Kluza, K. K. (2022). “Political Business Cycle in Local Governments in Transition and Developing Economies. Literature Review and Empirical Study for Poland”. Lex Localis - Journal of Local Self-Government, 20(4), 1057-1082. https://doi.org/10.4335/20.4.1057-1082
  40. Fox, J. (2007). “The uncertain relationship between transparency and accountability”. Development in Practice, 17(4-5), 663-671.
  41. Fung, A., Graham, M., & Weil, D. (2007). Full Disclosure: The Perils and Promise of Transparency. Cambridge University Press.
  42. Gavazza, A., & Lizzeri, A. (2011). “Transparency and Manipulation of Public Accounts”. Journal of Public Economic Theory, 13(3), 327-349. https://doi. org/10.1111/j.1467-9779.2011.01502.x
  43. Geys, B., & Moesen. (2008). “Exploring Sources of Local Government Technical Inefficiency: Evidence from Flemish Municipalities”. WZB Berlin Social Science Research Center, 1-26.
  44. Gibson, C., & Woolcock, M. (2008). “Empowerment, deliberative development, and local-level politics in Indonesia: Participatory projects as a source of countervailing power”. Studies in Comparative International Development, 43, 151- 180.
  45. Gootjes, B., & De Haan, J. (2022). “Do fiscal rules need budget transparency to be effective?” European Journal of Political Economy, 75, 102210. https://doi. org/10.1016/j.ejpoleco.2022.102210
  46. Grisorio, M. J., & Prota, F. (2015). “The Impact of Fiscal Decentralization on the Composition of Public Expenditure: Panel Data Evidence from Italy”. Regional Studies, 49(12), 1941-1956. https://doi.org/10.1080/00343404.2013.859665
  47. Gros, M., Koch, S., & Wallek, C. (2017). “Internal audit function quality and financial reporting: Results of a survey on German listed companies”. Journal of Management and Governance, 21, 291-329.
  48. Guillamón, M.-D., Bastida, F., & Benito, B. (2011). “The Determinants of Local Government’s Financial Transparency”. Local Government Studies, 37(4), 391- 406. https://doi.org/10.1080/03003930.2011.588704
  49. Gutiérrez, H., Chamizo, J., & Cano, E. I. (2018). “Transparencia y gestión presupuestaria en los ayuntamientos españoles”. Revista CLAD Reforma y Democracia, 72, 195-232. https://doi.org/10.69733/clad.ryd.n72.a169
  50. Hansen, D. (2020). “The effectiveness of fiscal institutions: International financial flogging or domestic constraint?” European Journal of Political Economy, 63, 101879. https://doi.org/10.1016/j.ejpoleco.2020.101879
  51. Holmberg, S., Rothstein, B., & Nasiritousi, N. (2009). “Quality of Government: What You Get”. Annual Review of Political Science, 12(1), 135-161. https://doi. org/10.1146/annurev-polisci-100608-104510
  52. Holmstrom, B. (1999). “Managerial incentive problems: A dynamic perspective”. Review of Economic Studies, 66, 169-182.
  53. Hsu, H.-Y. (2025). “Operational transparency and satisfaction with public services”. Public Management Review, 1-29. https://doi.org/10.1080/14719037. 2025.2507953
  54. Islam, S. (2025). “A systematic review of public budgeting strategies in developing economies: Tools for transparent fiscal governance”. American Journal of Advanced Technology and Engineering Solutions, 01(01), 602-635.
  55. Ivanovic, V., Lami, E., & Imami, D. (2023). “Political Budget Cycles in Early Versus Regular Elections: The Case of Serbia”. Comparative Economic Studies, 65(3), 551-581. https://doi.org/10.1057/s41294-023-00210-0
  56. Jensen, M., & Meckling, W. (1976). “Theory of the firm: Managerial behavior, agency costs and ownership structure”. Journal of Financial Economics, 3(4), 305- 360.
  57. Jia, J., Ning, J., & Zhang, J. (2023). “Information transparency, monitoring, and incentives under decentralization: Evidence from China’s fiscal reform of ‘province managing county’”. Journal of Regional Science, 63(2), 263-289. https://doi.org/10.1111/jors.12615
  58. Jung, H., & Kim, B. H. (2025). “Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor”. Public Money & Management, 45(7), 799-808. https://doi.org/10.1080/09540962.2025.2456123
  59. Justice, J. B., & McNutt, J. G. (2013). “Social Capital, E-Government, and Fiscal Transparency in the States”. Public Integrity, 16(1), 5-24. https://doi. org/10.2753/PIN1099-9922160101
  60. Kang, H. (2025). “Can fiscal transparency mitigate political budget cycles?” Public Choice, 202(1-2), 141-166. https://doi.org/10.1007/s11127-024-01174-0
  61. Kaufmann, D., Kraay, A., & Mastruzzi, M. (2010). Governance Matters IV. World Bank.
  62. Kitojo, C. (2011). Impact of Internal Audit Efficiency On Effectiveness Of Financial Management In Public Sector Organizations: A Case Study Of Local Government Authorities In Shinyanga Region. [Maestría]. Mzumbe University.
  63. Kosack, S., & Fung, A. (2014). “Does Transparency Improve Governance?” Annual Review of Political Science, 17(1), 65-87. https://doi.org/10.1146/ annurev-polisci-032210-144356
  64. Kumah, S., & Brazys, S. (2016). “Democracy or Accountability? Governance and Social Spending in Africa”. The Journal of Development Studies, 52(2), 286-299. https://doi.org/10.1080/00220388.2015.1087513
  65. Li, T., & Feiock, R. C. (2020). “Explaining State Budget Punctuations: Policy Transparency, Political Institutions, and Electoral Incentives”. Policy Studies Journal, 48(4), 926-952. https://doi.org/10.1111/psj.12344
  66. Mendoza, A. (2019). “¿Pueden las transferencias federales afectar el esfuerzo fiscal, la transparencia y la rendición de cuentas de los gobiernos locales? México 2003-2013”. El Trimestre Económico, 86(342), 307-342. https://doi. org/10.20430/ete.v86i342.747
  67. Mendoza Reyna, R. P., Vela Meléndez, L., & Dávila Cisneros, J. D. (2024). “La gobernanza y la optimización del gasto público. Una revisión de literatura”. Suma de Negocios, 15(32), 59-69. https://doi.org/10.14349/sumneg/2024.V15. N32.A7
  68. Meyer, J. W., & Rowan, B. (1977). “Institutionalized Organizations: Formal Structure as Myth and Ceremony”. American Journal of Sociology, 83(2), 340-363.
  69. Ott, K., & Bronić, M. (2010). Measuring Local Units Transparency and Accountability: The Croatian Local Budget Index. Institute of Public Finance.
  70. Oztoprak, A. A., & Ruijer, E. (2016). “Variants of transparency: An analysis of the English Local Government Transparency Code 2015”. Local Government Studies, 42(4), 536-556. https://doi.org/10.1080/03003930.2016.1154845
  71. Peixoto, T., & Wegenast, T. (2011). “Democracia eletrônica no Brasil e no mundo”. Revista do legislativo, Enero, 152-165.
  72. Persson, T., & Tabellini, G. (2005). The Economic Effects of Constitutions. MIT Press.
  73. Philipps, L., & Stewart, M. (2009). “Fiscal transparency, global norms, domestic laws, and the politics of budgets”. Brooklyn Journal of International Law, 34, 798- 859.
  74. Piotrowski, S., & Van Ryzin, G. (2007). “Citizen attitudes toward transparency in local government”. The American Review of Public Administration, 37, 306-323.
  75. Ponce, M. (2020). “La transparencia del ciclo presupuestario en Uruguay: Un proceso en construcción”. Revista del CLAD Reforma y Democracia, 77. https:// doi.org/10.69733/clad.ryd.n77.a212
  76. Poterba, J., & von Hagen, J. (1999). “Introducción”. En Fiscal Institutions and Fiscal Performance (pp. 1-642). University of Chicago Press.
  77. Prichard, W. (2011). “What Have We Learned About Taxation, Statebuilding and Accountability?” (No. 4; pp. 1-11). International Center for Tax & Development.
  78. Putman, R. (1993). Making democracy work: Civic traditions in modern Italy. Princeton University Press.
  79. Rabell-Garcia, E. (2006). Fiscal Coordination in Mexico [Doctorado]. Indiana University.
  80. Ríos, A., Guillamón, M., Benito, B., & Bastida, F. (2018). “The influence of transparency on budget forecast deviations in municipal governments”. Journal of Forecasting, 37(4), 457-474. https://doi.org/10.1002/for.2513
  81. Rodden, J. (2003). “Reviving Leviathan: Fiscal federalism and the growth of government”. International Organization, 57, 695-729. https://doi.org/10.1017/ S0020818303574021
  82. Rogoff, k. (1990). “Equilibrium political budget cycles”. The American Economic Review, 80(1), 21-36.
  83. Rogoff, K., & Sibert, A. (1988). “Elections and macroeconomic policy cycles”. The Review of Economic Studies, 55(1), 1-16.
  84. Schelker, M., & Eichenberger, R. (2010). “Auditors and fiscal policy: Empirical evidence on a little big institution”. Journal of Comparative Economics, 38(4), 357- 380. https://doi.org/10.1016/j.jce.2010.09.002
  85. Schneider, C. J. (2010). “Fighting with one hand tied behind the back: Political budget cycles in the West German states”. Public Choice, 142(1-2), 125-150. https://doi.org/10.1007/s11127-009-9480-5
  86. Shi, M., & Svensson, J. (2006). “Political budget cycles: Do they differ across countries and why?” Journal of Public Economics, 90(8-9), 1367-1389.
  87. Stanić, B. (2018). “Determinants of subnational budget/fiscal transparency”, Public Sector Economics, 42(4), 450-489.
  88. Tello, C. (2004). Sobre las relaciones fiscales entre la federación y los estados. Coloquio Federalismo fiscal, federalismo social, Ciudad de México.
  89. Tiebout, C. (1956). “A pure theory of local expenditures”. Journal of Political Economy, 64(5), 416-424.
  90. Tranfield, D., Denyer, D., & Smart, P. (2003). “Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review”. British Journal of Management, 14(3), 207-222. https://doi. org/10.1111/1467-8551.00375
  91. Unegbu, A., & Kida, M. (2011). “Effectiveness of internal audit as instrument of improving public Sector management”. Journal of Emerging Trends in Economics and Management Science., 2(4), 304-309.
  92. Van Der Ploeg, F. (2010). “Political economy of prudent budgetary policy”. International Tax and Public Finance, 17(3), 295-314. https://doi.org/10.1007/ s10797-009-9117-0
  93. Villoria, M. (2021). “¿Qué condiciones favorecen una transparencia pública efectiva?” Artículo de revisión. Revista de Estudios Políticos, 194, 213-247. https://doi.org/10.18042/cepc/rep.194.08
  94. Vinturis, C. (2023). “How do fiscal rules shape governments’ spending behavior?” Economic Inquiry, 61(2), 322-341. https://doi.org/10.1111/ecin.13120
  95. Wallace, O. (2005). “Towards a second-generation theory of fiscal federalism”. International and Public Finance, 12(4), 349-373.
  96. Weingast, B. (2009). “Second generation fiscal federalism: Implications for decentralized democratic governance and economic development”. Journal of Urban Economics, 65(3), 279-293.
  97. Yang, L. (Kate). (2021). “Auditor or Adviser? Auditor (In)Dependence and Its Impact on Financial Management”. Public Administration Review, 81(3), 475-487. https://doi.org/10.1111/puar.13313
  98. Yang, W., Qin, C., & Fan, B. (2023). “Do institutional pressures increase reactive transparency of government? Evidence from a field experiment”. Public Management Review, 25(11), 2073-2092. https://doi.org/10.1080/14719037.202 2.2058597
  99. Zhang, S. (2016). “Fiscal Decentralization, Budgetary Transparency, and Local Government Size in China”. Emerging Markets Finance and Trade, 52(7), 1679- 1697. https://doi.org/10.1080/1540496X.2016.1142213