Abstract
Making progress on the Sustainable Development Goals (SDGs) re- quires the involvement of citizens, with the public sector, and in particular local governments, being a key agent in their achievement. Currently, the political and media commitment to the SDGs is developing with notable success, but the indicators reflect the need to reorient the actions implemented in view of the poor achievement of the goals established. In this sense, local budgets represent the most important tool for meeting the SDGs. Therefore, the objective of our research is to contribute to the promotion of the so-called 2030 Agenda, identifying the connection between the 17 SDGs and the municipal budget, using a chord diagram. To understand the level of optimisation of these sources, the budget efficiency is then calculated in terms of their relation to the SDGs. The following questions will be answered: Which SDGs are most related to the municipal budget? What is the level of efficiency for the SDGs most linked to the municipal budget? Are there changes in the orientation of municipal budget policies to achieve the SDGs?
The results confirm high levels of efficiency, although there is a decline in the efficient management of budget expenditure in 2020 compared to 2018. Consequently, local governments need to improve their budget management if they aim to achieve the SDGs by 2030.
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Martínez-Córdoba, PJ., Zafra-Gómez, JL., Benito, B. (2023). Economic Management of the Local Budget to Achieve the Sustainable Development Goals. In: Mehmood, R., et al. Distributed Computing and Artificial Intelligence, Special Sessions I, 20th International Conference. DCAI 2023. Lecture Notes in Networks and Systems, vol 741. Springer, Cham. https://doi.org/10.1007/978-3-031-38318-2_14
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