THE IMPACT OF BUDGET OVERSIGHT OF THE LEGISLATURE ON BUDGET TRANSPARENCY: AN EMPIRICAL ANALYSIS ON DEVELOPING COUNTRIES

Yıl 2021, Sayı: 120, 59 - 87, 25.04.2021

Nazlı Keyifli

Öz

One of the reflections of the change and transformation in the understanding of public financial management is the effective and efficient implementation of budget
decisions. This situation has led to the increasing importance of budget transparency and accountability regarding the implementation results of the budget. In this context, efforts to strengthen the oversight of the legislature over the budget and its function in ensuring budget transparency are increasing all over the world. The study aims to investigate the impact of the legislative budget oversight during the preparation, implementation and post-implementation processes of the budget on budget transparency. The sample of the study, which was conducted using the Open Budget Survey data of the International Budget Partnership published in 2012, 2015, 2017, and 2019, includes 64 developing countries whose data for these years can be fully accessible. In the analysis, the budget transparency index was used a dependent variable. Data on the legislative budget oversight, level of democracy, GDP per capita, government effectiveness and political fractionalization were used as independent variables. As a result of the analysis using cross-section and panel data analysis, strong relationship was found between the legislature’s budget oversight and budget transparency, and this relationship continued consistently during the periods examined

Anahtar Kelimeler

Budget Transparency, Budget Oversight, Legislative Body

YASAMA ORGANININ BÜTÇE GÖZETİMİNİN BÜTÇE SAYDAMLIĞI ÜZERİNDEKİ ETKİSİ: GELİŞMEKTE OLAN ÜLKELER ÜZERİNE AMPİRİK BİR ANALİZ

Öz

Kamu mali yönetimi anlayışında yaşanan değişim ve dönüşümün yansımalarından biri de bütçe kararlarının etkili ve verimli bir şekilde uygulamaya geçirilmesidir. Bu durum bütçe saydamlığı ile bütçenin uygulama sonuçlarına ilişkin hesap verilebilirliğin giderek önem kazanmasına neden olmuştur. Bu kapsamda yasama organının bütçe üzerindeki gözetiminin ve bütçe saydamlığının sağlanmasındaki işlevinin güçlendirilmesine yönelik çabalar da tüm dünyada artmaktadır. Bu çalışmada, yasama organı tarafından bütçenin hazırlık, uygulama ve uygulama sonrası süreçlerinde gerçekleştirilen bütçe gözetiminin bütçe saydamlığı üzerindeki etkisi araştırılmaktadır. Uluslararası Bütçe Ortaklığının 2012, 2015, 2017 ve 2019 yıllarında yayımlanan Açık Bütçe Anketi verilerinden yararlanılarak gerçekleştirilen çalışmanın örneklemi ise bu yıllar için verilerine eksiksiz ulaşılabilen gelişmekte olan 64 ülkeyi kapsamaktadır. Analizde bütçe saydamlığı endeksi bağımlı; yasama organının bütçe gözetimi, demokrasi düzeyi, kişi başına GSYİH, devletin etkinliği ve siyasi ayrışma verileri bağımsız değişken olarak kullanılmıştır. Yatay kesit ve panel veri analizleri kullanılarak yapılan analizler sonucunda yasama organının bütçe gözetimi ve bütçe saydamlığı arasında güçlü bir ilişkinin bulunduğu ve incelenen dönemlerde bu ilişkinin istikrarlı şekilde sürdüğü tespit edilmiştir.

Anahtar Kelimeler

Bütçe Saydamlığı, Bütçe Gözetimi, Yasama Organı

Kaynakça

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