Mali Performans ve Bütçe Şeffaflığı: OECD Ülkeleri için Bir Uygulama

Yıl 2025, Cilt: 10 Sayı: 3, 1241 - 1262

Betül İnam , Dilek Murat

https://doi.org/10.25229/beta.1663853

Öz

Bütçeleme sürecinin tüm aşamalarında, şeffaflığın ve hesap verebilirliğin sağlanması iktisadi, mali ve sosyal politikaların başarıya ulaşması için son derece önemlidir. Ancak, bütçelerin şeffaflığının ve hesap verilebilirliğinin yeterli seviyede olmaması, özellikle önemli mali düzenleme gerektiren durumlarda, etkili bir müdahalenin yapılmasını ve ülkelerin mali performanslarının iyileştirilmesini zorlaştırır. Bu çalışmada ilk olarak seçilmiş OECD ülkelerinin mali performansları Çok Kriterli Karar Verme (MCDM-Multi-Criteria Decision Making) yöntemlerinden MABAC (Multi-Attribute Border Approximation Area Comparison) metodu kullanılarak analiz edilmiştir. Analiz sonuçları mali performans konusunda en iyi skora sahip ülkelerin sırasıyla Norveç, İsveç ve Almanya olduğunu göstermektedir. Japonya, ABD ve Meksika en düşük skora sahip ülkeler olmuştur. İkinci aşamada ise ilgili ülkelerin mali performans sıralamaları ile bütçe şeffaflığı ve bütçe denetimi sıralamaları arasındaki ilişki araştırılmış ve mali performans sıralaması ile bu değişkenler için yapılan sıralamalar arasında anlamlı korelasyonlar tespit edilmiştir. Bu sonuç şeffaf ve hesap verilebilirliği yüksek olan bütçelere sahip ülkelerin mali performanslarının da başarılı olduğunu göstermektedir.

Anahtar Kelimeler

Bütçe Şeffaflığı , Bütçe Açığı , Kamu Borcu , MABAC OECD Ülkeleri

Fiscal Performance and Budget Transparency: An Application for OECD Countries

Öz

Ensuring transparency and accountability throughout all stages of the budgeting process is of vital importance for the successful implementation of economic, fiscal, and social policies. However, insufficient levels of transparency and accountability in budgeting can hinder effective intervention—particularly in situations requiring substantial fiscal regulation—and limit efforts to improve countries’ fiscal performance. In this study, the fiscal performance of selected OECD countries was first analyzed using the MABAC (Multi-Attributive Border Approximation Area Comparison) method, one of the Multi-Criteria Decision-Making (MCDM) techniques. The results of the analysis indicate that Norway, Sweden, and Germany recorded the highest fiscal performance scores, while Japan, the United States, and Mexico ranked lowest. In the second stage of the analysis, the relationship between fiscal performance ranking and the budget transparency ranking and budget oversight ranking was examined. Statistically significant correlations were identified between the fiscal performance ranking and the rankings of the these two variables. These findings suggest that countries with high levels of budget transparency and accountability tend to achieve better fiscal performance outcomes.

Anahtar Kelimeler

Budget Transparency , Budget Deficit , Public Debt , MABAC OECD Countries

Kaynakça

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