SavedAdd your journal

Journals / Sayıştay Dergisi / 2026 / Cilt: 36 Sayı: 138 Özel Sayı

Budget Transparency and Corruption: Empirical Evidence from a Cross-National Governance Framework

Bütçe Şeffaflığı ve Yolsuzluk: Ulusötesi Yönetişim Çerçevesinden Ampirik Kanıtlar

Hikmet Dersim Yıldız(ÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ, BİGA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, MALİYE BÖLÜMÜ)
Erdal Eroğlu(ÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ, BİGA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, MALİYE BÖLÜMÜ)0000-0002-5359-2420
Pages
517–543
Publication Date
2025-09-22
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Findings reveal a significant and positive relationship between corruption and budget transparency.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Corruption, defined as the abuse of public power for private gain, is a global phenomenon with detrimental effects.
📊
Key Findings & Data:Empirically, cross-sectional data analysis using the least squares method was applied to 115 countries in 2021, evaluating the Open Budget Index, Corruption Perceptions Index, Education Index, Global Peace Index, and Democracy Index.
💡
Conclusion & Impact:Findings reveal a significant and positive relationship between corruption and budget transparency.
🔬Design:Araştırma Makalesi
📍Scope:2021 Verileri
⚙️Variables:Bütçe Şeffaflığı · Yolsuzluk · Hesap Verebilirlik

Abstract

Corruption, defined as the abuse of public power for private gain, is a global phenomenon with detrimental effects. One effective mechanism to prevent it is ensuring public sector transactions are conducted transparently. Citizens, as holders of fiscal sovereignty, demand that budgets financed by their taxes be managed openly. Thus, budget transparency strengthens accountability and reliability in public administration. This study examines the relationship between corruption and budget transparency both theoretically and empirically. Theoretically, budget transparency’s potential to reduce corruption is explained through accountability, participation, and control mechanisms. Empirically, cross-sectional data analysis using the least squares method was applied to 115 countries in 2021, evaluating the Open Budget Index, Corruption Perceptions Index, Education Index, Global Peace Index, and Democracy Index. Findings reveal a significant and positive relationship between corruption and budget transparency. The study emphasizes that anti-corruption strategies should go beyond technical reforms and be integrated with democratization, education, and social peace.

Özet

Yolsuzluk, kamu gücünün kişisel çıkar için kötüye kullanılması olarak tanımlanmakta ve küresel ölçekte olumsuz etkiler yaratmaktadır. Bu olgunun önlenmesinde etkili mekanizmalardan biri, kamu sektöründe yürütülen tüm işlemlerin şeffaflık ilkelerine uygun şekilde gerçekleştirilmesidir. Mali egemenliğin sahibi olan vatandaşlar, vergileriyle finanse ettikleri bütçenin açık ve hesap verebilir biçimde yönetilmesini talep etmektedir. Bu bağlamda, bütçe şeffaflığı kamu yönetiminde hesap verebilirliği ve güvenilirliği güçlendiren bir araçtır. Çalışma, yolsuzluk ile bütçe şeffaflığı arasındaki ilişkiyi teorik ve ampirik olarak incelemektedir. Teorik çerçevede, bütçe şeffaflığının yolsuzluğu azaltma potansiyeli; hesap verebilirlik, katılım ve denetim mekanizmaları üzerinden açıklanmaktadır. Ampirik analizde ise, 2021 yılına ait 115 ülke verileri kullanılarak En Küçük Kareler yöntemiyle yapılan kesitsel analizde Açık Bütçe Endeksi, Yolsuzluk Algı Endeksi, Eğitim Endeksi, Küresel Barış Endeksi ve Demokrasi Endeksi değerlendirilmiştir. Bulgular, yolsuzluk ve bütçe şeffaflığı arasında anlamlı ve pozitif bir ilişki olduğunu ortaya koymaktadır. Çalışma, yolsuzlukla mücadelenin yalnızca teknik reformlarla sınırlı kalmayıp, demokratikleşme, eğitim ve toplumsal barış ile bütüncül şekilde ele alınması gerektiğini vurgulamaktadır.

🔖

Cite This Article

Yıldız, H. D., Eroğlu, E. (2025). Budget Transparency and Corruption: Empirical Evidence from a Cross-National Governance Framework. Sayıştay Dergisi, Cilt: 36 Sayı: 138 Özel Sayı, 517–543. https://doi.org/10.52836/sayistay.1717862

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (62)

  1. Aichholzer, G. and Rose, G. (2020). Experience with digital tools in different types of e-participation. European E-democracy in practice, 93-140.
  2. Alt, J. E. and Lassen, D. D. (2003). The Political Economy of Institutions and Corruption in American States. Journal of Theoretical Politics, 15(3), 341–365.
  3. Bastida, F. and Benito, B. (2007). Central Government Budget Practices and Transparency: An International Comparison. Public Administration, 85 (3), 667-716.
  4. Bauhr, M. and Grimes, M. (2017). Transparency to Curb Corruption? Concepts, Measures and Empirical Merit. Crime, Law and Social Change, 68, 431-458.
  5. Benito, B. and Bastida, F. (2009). Budget Transparency, Fiscal Performance and Political Turnout: An International Approach. Public Administration Review, 69(3), 403-417.
  6. Benito, B., Guillamón, M. D. and Bastida, F. (2015). Determinants of Urban Political Corruption in Local Governments. Crime, Law and Social Change, 63, 191-210.
  7. Bertot, J. C., Jaeger, P. T. and Grimes, J. M. (2010). Using ICTs to Create a Culture of Transparency: E-government and social media as Openness and Anti-corruption Tools for Societies. Government Information Quarterly, 27(3), 264-271.
  8. Besley, T. and Prat, A. (2006). Handcuffs for the Grabbing Hand? Media Capture and Government Accountability. American Economic Review, 96(3), 720-736.
  9. Brooks, R. C. (1909). The Nature of Political Corruption. Political Science Quarterly, 24 (1), 1-22.
  10. Brunetti, A. and Weder, B. (2003). A Free Press is Bad News for Corruption. Journal of Public Economics, 87(7-8), 1801-1824.
  11. Brusca, I., Manes Rossi, F. and Aversano, N. (2018). Accountability and Transparency to Fight Against Corruption: An International Comparative Analysis. Journal of Comparative Policy Analysis: Research and Practice, 20(5), 486-504.
  12. Carlitz, R. (2013). Improving Transparency and Accountability in the Budget Process: An Assessment of Recent Initiatives. Development Policy Review, 31, 49-67.
  13. Chen, C. and Ganapati, S. (2023). Do Transparency Mechanisms Reduce Government Corruption? A Meta-analysis. International Review of Administrative Sciences, 89(1), 257-272.
  14. Chen, C. and Neshkova, M. I. (2020). The Effect of Fiscal Transparency on Corruption: A Panel Cross‐country Analysis. Public Administration, 98(1), 226-243.
  15. Cimpoeru, M. V. and Cimpoeru, V. (2015). Budgetary Transparency–An Improving Factor for Corruption Control and Economic Performance. Procedia Economics and Finance, 27, 579-586.
  16. Crepaz, M. and Arikan, G. (2024). The Effects of Transparency Regulation on Political Trust and Perceived Corruption: Evidence from a Survey Experiment. Regulation & Governance, 18(3), 896-913.
  17. Cuadrado-Ballesteros, B. and Bisogno, M. (2022). Budget Transparency and Financial Sustainability. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 210-234.
  18. Cucciniello, M., Porumbescu, G. A. and Grimmelikhuijsen, S. (2017). 25 Years of Transparency Research: Evidence and Future Directions. Public Administration Review, 77(1), 32- 44.
  19. De Simone, E., Gaeta, G. L. and Mourão, P. R. (2017). The Impact of Fiscal Transparency on Corruption: An Empirical Analysis Based on Longitudinal Data. The BE Journal of Economic Analysis & Policy, 17(4), 1-17.
  20. Ellis, C. J. and Fender, J. (2006). Corruption and Transparency in a Growth Model. International Tax and Public Finance, 13, 115-149.
  21. Eroğlu, E., Aydemir, M., Tunç, G. ve Gerçek, A. (2023). An Analysis of the Relationship Between Municipalities and NGOs in Terms of Active Participation in Local Budgeting in Türkiye. Sosyoekonomi, 31(56), 171-190.
  22. Farazmand, A., De Simone, E., Gaeta, G. L. and Capasso, S. (2022). Corruption, Lack of Transparency and the Misuse of Public Funds in Times of Crisis: An introduction. Public Organization Review, 22(3), 497-503.
  23. Ferraz, C. and Finan, F. (2011). Electoral Accountability and Corruption: Evidence from the Audits of Local Governments. American Economic Review, 101(4), 1274-1311.
  24. Fox, J. (2007). The Uncertain Relationship Between Transparency and Accountability. Development in Practice, 17(4-5), 663-671.
  25. Goetz, A. M. and Jenkins, R. (2001). Hybrid Forms of Accountability: Citizen Engagement in Institutions of Public-Sector Oversight in India. Public Management Review, 3(3), 363–383.
  26. Grimmelikhuijsen, S. G. and Meijer, A. J. (2014). Effects of Transparency on the Perceived Trustworthiness of a Government Organization: Evidence from an Online Experiment. Journal of Public Administration Research and Theory, 24(1), 137-157.
  27. Grimes, M. & Wängnerud, L. (2012). Good government in Mexico: The relevance of the gender perspective.
  28. Grönlund, Å. (2010). Using ICT to Combat Corruption. Increasing Transparency & Fighting Corruption Through ICT. Stockholm: Spider.
  29. Jain, A. K. (2001). Corruption: A Review. Journal of economic surveys, 15(1), 71-121.
  30. Hameed, F. (2005). Fiscal Transparency and Economic Outcomes. IMF Working Paper, 05/225. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=888094
  31. Hollyer, J. R., Rosendorff, B. P. and Vreeland, J. R. (2011). Democracy and Transparency. The Journal of Politics, 73(4), 1191-1205.
  32. Hue, T. H. H. and Tung-Wen Sun, M. (2022). Democratic Governance: Examining the Influence of Citizen Participation on Local Government Performance in Vietnam. International Journal of Public Administration, 45(1), 4-22.
  33. IMF (2018). Fiscal Transparency Handbook. International Monetary Fund. https://www. elibrary.imf.org/display/book/9781484331859/9781484331859.xml
  34. International Budget Partnership. (2018). Open Budget Survey Report 2017. https:// internationalbudget.org/wp-content/uploads/open-budget-survey-2017-reportenglish. pdf.
  35. Islam, R. (2006). Does More Transparency Go Along with Better Governance?. Economics & Politics, 18(2), 121-167.
  36. Kaufmann, D. and Bellver, A. (2005). Transparenting Transparency: Initial Empirics and Policy Applications. World Bank Working Paper.
  37. Kaufmann, D., Kraay, A. & Mastruzzi, M. (2010). Response to ‘What do the worldwide governance indicators measure?’. The European Journal of Development Research, 22(1), 55-58.
  38. Kayalıdere, G. ve Mastar Özcan, P. (2014). Bütçe Saydamlığı ve Ekonomik Özgürlüğün Yolsuzluk Üzerindeki Etkisi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 28 (2), 219-234
  39. Keneck-Massil, J., Nomo-Beyala, C. and Owoundi, F. (2021). The Corruption and Income Inequality Puzzle: Does Political Power Distribution Matter?. Economic Modelling, 103, 1-32
  40. Koçdemir, M. ve Yılmaz, H. H. (2020). Kamu Mali Yönetiminde Bütçe Saydamliği ve Yolsuzluk İlişkisi: Açık Bütçe Endeksi ve Yolsuzluk Algılama Endeksi Üzerinden Bir Analiz, Sayıştay Dergisi, 33 (118), 71-99.
  41. Kolstad, I. and Wiig, A. (2009). Is Transparency the Key to Reducing Corruption in Resourcerich Countries?. World Development, 37(3), 521-532.
  42. Kopits, G. and Craig, J. (1998). Transparency in Government Operations. IMF Occasional Paper No. 158.
  43. Kyriacou, A. P. (2023). Clientelism and Fiscal Redistribution: Evidence Across Countries. European Journal of Political Economy, 76, 102234.
  44. Lederman, D., Loayza, N. V. and Soares, R. R. (2005). Accountability and Corruption: Political Institutions Matter. Economics & Politics, 17(1), 1-35.
  45. Lee, K., Choi, S. O., Kim, J. & Jung, M. (2018). A Study on the factors affecting decrease in the government corruption and mediating effects of the development of ICT and E-Government—a cross-country analysis. Journal of Open Innovation: Technology, Market, and Complexity,4(3), 41.
  46. Lindstedt, C. and Naurin, D. (2010). Transparency is Not Enough: Making Transparency Effective in Reducing Corruption. International Political Science Review, 31(3), 301- 322.
  47. Lotito, G., Migheli, M. and Ortona, G. (2020). Transparency, Asymmetric Information and Cooperation. European Journal of Law and Economics, 50, 267-294.
  48. Maria, N. S., Susilowati, I., Fathoni, S. and Mafruhah, I. (2021). The Effect of Education and Macroeconomic Variables on Corruption Index in G20 Member Countries. Economies, 9(1), 23.
  49. Olarewaju, T., Rufai, I. and Gallage, S. (2021). E‐transparency and Government Budgetary Corruption: A Social Marketing and Transformation Case from Nigeria. The Electronic Journal of Information Systems in Developing Countries, 87(3), 1-15.
  50. O’Regan, B., King, R. and Smith, D. (2022). Combining Accountability Forms: Transparency and Intelligent Accountability in a Public Service Organization. Accounting, Auditing & Accountability Journal, 35(5), 1287-1315.
  51. Öge, K. (2016). Which Transparency Matters? Compliance with Anti-corruption Efforts in Extractive Industries. Resources Policy, 49, 41-50.
  52. Persson, T., Roland, G. and Tabellini, G. (2000). Comparative Politics and Public Finance. Journal of Political Economy, 108(6), 1121-1161.
  53. Prijaković, S. (2022). Impacts of Budget Transparency on Economic and Political Outcomes: A Review of Empirical Evidence. Hrvatska i Komparativna Javna Uprava: Časopis Za Teoriju İ Praksu Javne Uprave, 22(4), 633-665.
  54. Reinikka, R. and Svensson, J. (2004). Local Capture: Evidence From a Central Government Transfer Program in Uganda. The Quarterly Journal of Economics, 119(2), 679-705.
  55. Saha, S. and Ali, M. S. B. (2017). Corruption and Economic Development: New Evidence From the Middle Eastern and North African Countries. Economic Analysis and Policy, 54, 83-95.
  56. Tanzi, V. (1998). Corruption Around the World: Causes, Consequences, Scope, and Cures. IMF Staff Papers, 45(4), 559–594.
  57. Tavits, M. (2007). Clarity of Responsibility and Corruption. American Journal of Political Science, 51(1), 218-229.
  58. Treisman, D. (2000). The Causes of Corruption: A Cross-national Study. Journal of Public Economics, 76(3), 399-457.
  59. Vian, T. (2020). Anti-corruption, Transparency and Accountability in Health: Concepts, Frameworks, and Approaches. Global Health Action, 13(1), 1-15.
  60. Vadlamannati, K. C. and Cooray, A. (2017). Transparency Pays? Evaluating the Effects of the Freedom of Information Laws on Perceived Government Corruption. The Journal of Development Studies, 53(1), 116-137.
  61. Vaidya, S. (2005). Corruption in the Media’s Gaze. European Journal of Political Economy, 21(3), 667-687.
  62. Williams, A. (2009). On the Release of Information by Governments: Causes and Consequences. Journal of Development Economics, 89(1), 124-138.