This paper focuses on the analysis of transparency in public administrations but also refers to the existing corruption. In order to carry out the study, we have chosen the data of the corruption perception index for year 2016 and the transparency index of the 110 largest municipalities in Spain in 2014, as both are the latest published by the Organization website International Transparency Spain, where we have obtained the data. The results indicate that in Spain there is still a high average level of corruption, this corruption is due in part to the large number of corruption cases in recent years, which causes a great distrust in society, which in turn, An increase in the demand on the part of society to the public administrations of transparency. Every year the levels of global transparency in public administrations are greater, especially from 2013 when the new law of transparency is applied, is when greater change is reflected in all areas of transparency of administrations. We also note that the size of the population, the gender of their representative or whether they are provincial capital or not, are factors that affect indeed the transparency of administrations. We can conclude that the legislation on transparency and the Organization International Transparency -Spain, have contributed to stimulate the local governments dissemination of information.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017