Características de las experiencias españolas de presupuesto participativo: intento de encuadramiento en una tipología

Participatory Budgeting (PB) is an innovative methodology of public budget management. It includes the common citizen in decision-making process, which does not happen in traditional budget processes. PB emerged in Brazil in the last two decades of the last century (Porto Alegre’s experience is the best known model) and spread to several countries since then. The spread of the practice has produced significant changes in relation to the original proposals, requiring the efforts of analysts to identify them in different situations, carried out by different political actors, with different objectives. Pires and Pineda (2008a) proposed a typology of PB sought to contemplate the experiences from the simplest to the most daring and less sophisticated to the pretentious, so as to allow assessment of the maximum number of cases. In this article the Spanish experiences of PB are characterized from this typology, highlighting its most relevant aspects. It is a useful study to understand the evolution of PB in Spain, but also to continue the effort to better define what is and can become the participatory budget as a possible tool for improving the management of local public finance and democracy

Transparencia presupuestaria en los gobiernos municipales de Brasil por medio de internet: el caso de Piracicaba São Paulo

This article seeks to assess the extent to which the municipality of Piracicaba (in the Brazilian state of São Paulo) has practiced Municipal Budgetary Transparency in Internet (TOM Web), as conceptualized by Pires (2011). The TOM Web is based on definitions used by the IMF and the OECD, and the characteristics of the Brazilian institutional and legal reality.