Fiscal transparency is known to influence the quality of public resource management, in terms of a more efficient and effective allocation of these scarce resources. In view of the relevance of this subject, the objective of this work was to produce a bibliometric study, at the global level, of the literature associated with the influence caused by fiscal transparency on the efficiency and effectiveness of public spending on health and also to undertake a brief literature review addressing the main concepts on the subject. The bibliometric analysis was carried out based on data collected from Scielo, Portal de Periodicos Capes (subject search), Scopus and Web of Science databases. Publications from the last 20 years were evaluated, identifying 131 authors and 52 scientific journals. The results show that the effects of fiscal transparency on the efficiency and effectiveness of public spending are the subject of scientific study in various social spheres, such as education, human development and public safety, among others. On the other hand, the health theme is the most addressed among authors and journals with at least two published articles.
- Autor/es: Gabriel Boeira Michelena, Rodolfo Tomás da Fonseca Nicolay, Ana Jordânia de Oliveira Nicolay, Alberto Eduardo Besser Freitag, Daiane Rodrigues dos Santos
- Año de publicación: 2019
- País: Brasil
- Idioma: Portugués
- Fuente de indexación: WOS