An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality

Nazmiye Tekdemir; Eda Yeşil

doi:10.25229/beta.1589338

TR EN

Mali Şeffaflık ve Kurumsal Kalite Arasındaki İlişki Üzerine Ampirik Bir Araştırma

Öz

Mali şeffaflık, etkili kamu mali yönetiminin temel taşlarından biri olup, kamu maliyesine ilişkin raporlamanın güvenilirliğini, kapsamını, zamanında sunulmasını ve hesap verebilirliğini kapsar. Kurumsal yapıların kalitesi, mali şeffaflığın sağlanması ve sürdürülebilirliği açısından kritik bir rol oynamaktadır. 2008–2021 döneminde 57 ülkeyi kapsayan veriler, sıralı probit analizi kullanılarak incelendiğinde, politik istikrar, şiddet/terör yokluğu, düzenleyici kalite, hukukun üstünlüğü, yolsuzluk kontrolü ve hükümet etkinliğinin mali şeffaflık üzerinde önemli etkiler yarattığı görülmüştür. Mali şeffaflık düzeyi düşük olan ekonomilerde söz hakkı ve hesap verebilirlik, hükümet etkinliği ve hukukun üstünlüğü gibi değişkenlerin pozitif etkisi sınırlı kalırken, bu değişkenlerin etkisi şeffaflık düzeyi yüksek ekonomilerde güçlenmektedir. İlginç bir şekilde, politik istikrar ve yolsuzluk kontrolü düşük şeffaflık seviyesine sahip ekonomilerde olumlu bir etki yaratırken, yüksek şeffaflık düzeyine sahip ülkelerde bu etkiler negatif bir seyir izlemektedir. Hukukun üstünlüğünün güçlendirilmesi, düzenleyici kalitenin artırılması, hesap verebilirliğin teşvik edilmesi ve yolsuzlukla mücadele önlemlerinin geliştirilmesi, şeffaflık seviyeleri arasındaki farkların azaltılması ve sürdürülebilir, güvenilir bir kamu mali yönetiminin teşvik edilmesi açısından oldukça önemlidir.

Anahtar Kelimeler

mali şeffaflık, kurumsal kalite, sıralı probit model

An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality

Öz

Fiscal transparency, a cornerstone of effective public financial management, encompasses the reliability, comprehensiveness, timeliness, and accountability of reporting on public finances. The quality of institutional structures plays a pivotal role in fostering and sustaining fiscal transparency. Analysing data from 57 countries over the 2008–2021 period using ordered probit analysis, this study reveals significant impacts of political stability, absence of violence, regulatory quality, rule of law, corruption control, and government effectiveness on fiscal transparency. In economies with lower transparency levels, variables such as voice and accountability, government effectiveness, and rule of law have limited positive effects, whereas their influence strengthens in economies with higher transparency. Interestingly, while political stability and corruption control positively affect low-transparency economies, their impact turns negative in highly transparent countries. Strengthening the rule of law, improving regulatory quality, fostering accountability, and enhancing anti-corruption measures are essential for narrowing disparities in transparency and promoting sustainable, credible public financial management.

Anahtar Kelimeler

Fiscal transparency, institutional quality, ordered probit model

Etik Beyan

Etik komite onayı ve/veya yasal/özel izin gerektirmeyen bu çalışma, araştırma ve yayın etiğine uygundur.

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

Kurumsal İktisat Teorisi

Bölüm

Araştırma Makalesi

Yazarlar

Nazmiye Tekdemir ^*
0000-0002-7292-569X
Türkiye

Eda Yeşil
0000-0002-2525-6745
Türkiye

Erken Görünüm Tarihi

27 Şubat 2025

Yayımlanma Tarihi

28 Şubat 2025

Gönderilme Tarihi

21 Kasım 2024

Kabul Tarihi

3 Ocak 2025

Yayımlandığı Sayı

Yıl 2025 Cilt: 10 Sayı: 1

DOI

https://doi.org/10.25229/beta.1589338

IZ

https://izlik.org/JA97NU34TB

APA

Tekdemir, N., & Yeşil, E. (2025). An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality. Bulletin of Economic Theory and Analysis, 10(1), 233-256. https://doi.org/10.25229/beta.1589338

AMA

1.Tekdemir N, Yeşil E. An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality. beta. 2025;10(1):233-256. doi:10.25229/beta.1589338

Chicago

Tekdemir, Nazmiye, ve Eda Yeşil. 2025. “An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality”. Bulletin of Economic Theory and Analysis 10 (1): 233-56. https://doi.org/10.25229/beta.1589338.

EndNote

Tekdemir N, Yeşil E (01 Şubat 2025) An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality. Bulletin of Economic Theory and Analysis 10 1 233–256.

IEEE

[1]N. Tekdemir ve E. Yeşil, “An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality”, beta, c. 10, sy 1, ss. 233–256, Şub. 2025, doi: 10.25229/beta.1589338.

ISNAD

Tekdemir, Nazmiye - Yeşil, Eda. “An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality”. Bulletin of Economic Theory and Analysis 10/1 (01 Şubat 2025): 233-256. https://doi.org/10.25229/beta.1589338.

JAMA

1.Tekdemir N, Yeşil E. An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality. beta. 2025;10:233–256.

MLA

Tekdemir, Nazmiye, ve Eda Yeşil. “An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality”. Bulletin of Economic Theory and Analysis, c. 10, sy 1, Şubat 2025, ss. 233-56, doi:10.25229/beta.1589338.

Vancouver

1.Nazmiye Tekdemir, Eda Yeşil. An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality. beta. 01 Şubat 2025;10(1):233-56. doi:10.25229/beta.1589338

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Mali Şeffaflık ve Kurumsal Kalite Arasındaki İlişki Üzerine Ampirik Bir Araştırma

Öz

Anahtar Kelimeler

An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality

Öz

Anahtar Kelimeler

Etik Beyan

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Erken Görünüm Tarihi

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

DOI

IZ

Kaynak Göster