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

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.