BÜTÇE SAYDAMLIĞI VE E-DEVLET İLİŞKİSİ ÜZERİNE AMPİRİK BİR ANALİZ

Öz

Kamu ekonomisini oluşturan en önemli unsurlardan hükümet ve vatandaşların yetki devrine ilişkin bilgi arzı ve talebini elektronik ortamda sağlaması, günümüz modern teknoloji toplumlarında oldukça önemlidir. Hükümetin politika ve hedeflerine ilişkin sonuçların bilgi üretim süreci sonucunda vatandaşlara sunulması demokratik toplumların olmazsa olmazıdır. Bu bilgi alışverişi özellikle kamu mali yönetiminde kendini göstermelidir. Toplanan vergilerin nerelere ve nasıl harcandığına ilişkin detaylı bilgi talebi, vatandaşların bütçe hakkından doğan doğal bir sonuçtur. Bu noktada vatandaşlara sunulacak bilgilerin ne şekilde üretileceği ve yöntemi önem arz etmektedir. Yalnızca fiziki ortamda sunulan bilgilerin, vatandaşların tümüne ulaştığından emin olmak zor bir kanaattir. 21. yy. ‘da teknoloji toplumlarının bilgi talebi artık fiziki olmaktan çok çevrimiçi olmaktadır ve bu yöntem özellikle kamu mali yönetimi sürecinde üretilen bilgilerin topluma sunulmasını çok daha kolaylaştırmaktadır. E-devlet sistemi ise üretilen bu bilgilerin toplumun neredeyse tümüne ulaştırılması açısından önemli bir teknolojik basamak olmaktadır. Bu çalışmada e-devlet sisteminin, kamu mali yönetiminin en önemli mekanizmalarından bütçe saydamlığı üzerindeki etkisine odaklanmaktadır. Çalışmada, bütçe saydamlığı ve e-devlet ilişkisi 112 ülke için 2022 yılına ait veriler kullanılarak analiz edilmiştir. Yatay kesit yönteminden elde edilen bulgulara göre e-devletin bütçe saydamlığı üzerinde olumlu ve anlamlı etkisi olduğu sonucuna ulaşılmıştır.

Anahtar Kelimeler

• Bütçe Saydamlığı
• E-Devlet
• Demokrasi

AN EMPIRICAL ANALYSIS ON THE RELATIONSHIP BETWEEN BUDGET TRANSPARENCY AND E-GOVERNMENT

Öz

One of the most important elements of public finance is the provision of information regarding the delegation of authority between the government and citizens in an electronic media, which is crucial in today's modern technological societies. The presentation of results related to government policies and objectives to citizens as a result of the information production process is essential in democratic societies. This exchange of information should be particularly evident in public financial management. The demand for detailed information on where and how collected taxes are spent is a natural consequence of citizens' budgetary rights. At this point, how the information to be presented to citizens will be produced and the method used are important. It is difficult to be sure that information presented only in physical form reaches all citizens. In the 21st century, the demand for information in technological societies is now more online than physical, and this method greatly facilitates the presentation of information produced in the public financial management process to society. The e-government system is an important technological step in terms of delivering this information to almost the entire society. This study focuses on the impact of the e-government system on budget transparency, one of the most important mechanisms of public financial management. The study analyzed the relationship between budget transparency and e-government using data from 112 countries for the year 2022. Findings obtained from the cross-sectional method concluded that e-government has a positive and significant impact on budget transparency.

Anahtar Kelimeler

• Budget Transparency
• E-Government
• Democracy

Kaynakça

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