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

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dc.contributor.authorEroglu, Erdal
dc.contributor.authorYıldız, Hıkmet Dersım
dc.date.accessioned2026-02-03T11:50:11Z
dc.date.available2026-02-03T11:50:11Z
dc.date.issued2025
dc.departmentÇanakkale Onsekiz Mart Üniversitesi
dc.description.abstractCorruption, 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.
dc.identifier.doi10.52836/sayistay.1717862
dc.identifier.endpage543
dc.identifier.issn1300-1981
dc.identifier.issn2651-351X
dc.identifier.issue138
dc.identifier.startpage517
dc.identifier.trdizinid1344798
dc.identifier.urihttps://doi.org/10.52836/sayistay.1717862
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1344798
dc.identifier.urihttps://hdl.handle.net/20.500.12428/34025
dc.identifier.volume36
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofSayıştay Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_TR_20260130
dc.subjectGovernance
dc.subjectAccountability
dc.subjectCorruption
dc.subjectOrdinary Least Squares Method
dc.subjectBudget Transparency
dc.titleBudget Transparency and Corruption: Empirical Evidence from a Cross-National Governance Framework
dc.typeArticle

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