KAMU MALİ YÖNETİMİNDE BÜTÇE SAYDAMLIĞI VE YOLSUZLUK İLİŞKİSİ: AÇIK BÜTÇE ENDEKSİ VE YOLSUZLUK ALGILAMA ENDEKSİ ÜZERİNDEN BİR ANALİZ

Yıl 2020, Sayı: 118, 71 - 99, 01.09.2020

Mehmet Koçdemir Hakkı Hakan Yılmaz

Öz

Modern kamu yönetimi uygulamaları, vatandaşların kamusal karar ve uygulamalar konusunda bilgilendirilmesini gerektirmektedir. Kamu politikalarının program ve faaliyetlere dönüştüğü bütçeler konusundaki saydamlık ihtiyacı da bu genel gerekliliğin bir parçasıdır. Bütçe saydamlığıyla vatandaşa kamusal mal ve hizmet üretim alanları gösterilmekte; karar, uygulama ve sonuçlar, vatandaşlar tarafından gözlemlenebilmektedir. Yolsuzluklar ise kapalı kapılar ardında, gizli ilişkiler sonucu meydana gelmekte ve saydamlık uygulamalarının yolsuzlukları azaltacağı düşünülmektedir. Bu çalışma, bütçe saydamlığı ile yolsuzluk arasındaki ilişkiyi, istatistiksel analiz ile göstermeyi amaçlamaktadır. Bulgular, bütçe saydamlığı ve yolsuzluklar arasında güçlü bir ilişki olduğunu, incelenen üç farklı dönemde de bu ilişkinin istikrarlı şekilde devam ettiğini göstermiştir

Anahtar Kelimeler

Saydamlık, Bütçe Saydamlığı, Yolsuzluk.

THE RELATIONSHIP BETWEEN BUDGET TRANSPARENCY AND CORRUPTION IN PUBLIC FINANCIAL MANAGEMENT: AN ANALYSIS BASED ON THE OPEN BUDGET INDEX AND CORRUPTION PERCEPTION INDEX

Öz

Modern public administration practices require citizens to be informed of public decisions and practices. The need for transparency regarding budgets in which public policies are transformed into programs and activities is also part of this general requirement. Through budget transparency, public goods and services production areas can be demonstrated to the citizens, and decisions, practices and results can be observed by them. Corruption occurs as a result of hidden relationships behind closed doors, and transparency practices are thought to reduce corruption. This study aims to present the relationship between budget transparency and corruption by statistical analysis. Findings reveal that there is a strong relationship between budget transparency and corruption, and this relationship has been stable in three different periods examined.

Anahtar Kelimeler

Transparency, Budget Transparency, Corruption.

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