Abstract
ABSTRACTThe aim of this paper is to analyse the level of implementation by Spanish local authorities of the Transparency Act (19/2013), and their voluntary information disclosure in areas where such disclosure is obligatory in other EU countries. We identify the main factors that may influence the implementation of this Act and the self-regulation policies adopted. Our analysis highlights the existence of delays among some local authorities, with notable differences between municipalities with larger and smaller populations, in implementing the Act, and also the fact that many municipalities are committed to achieving transparency, often going beyond minimum legal requirements. Factors such as population size, the political ideology of the governing party and the education level and economic capacity of the population are related to the level of implementation of transparency and self-regulatory policies in this respect by local authorities. We acknowledge that the 2013 Act was still being implemented during the period analysed.
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