Bütçe Şeffaflığı ve Yolsuzluk: Ulusötesi Yönetişim Çerçevesinden Ampirik Kanıtlar

Yıl 2025, Cilt: 36 Sayı: 138, 517 - 543, 22.09.2025

Hikmet Dersim Yıldız , Erdal Eroğlu

https://doi.org/10.52836/sayistay.1717862

Öz

Yolsuzluk, kamu gücünün kişisel çıkar için kötüye kullanılması olarak
tanımlanmakta ve küresel ölçekte olumsuz etkiler yaratmaktadır. Bu olgunun
önlenmesinde etkili mekanizmalardan biri, kamu sektöründe yürütülen tüm işlemlerin
şeffaflık ilkelerine uygun şekilde gerçekleştirilmesidir. Mali egemenliğin sahibi olan
vatandaşlar, vergileriyle finanse ettikleri bütçenin açık ve hesap verebilir biçimde
yönetilmesini talep etmektedir. Bu bağlamda, bütçe şeffaflığı kamu yönetiminde
hesap verebilirliği ve güvenilirliği güçlendiren bir araçtır. Çalışma, yolsuzluk ile bütçe
şeffaflığı arasındaki ilişkiyi teorik ve ampirik olarak incelemektedir. Teorik çerçevede,
bütçe şeffaflığının yolsuzluğu azaltma potansiyeli; hesap verebilirlik, katılım ve denetim
mekanizmaları üzerinden açıklanmaktadır. Ampirik analizde ise, 2021 yılına ait 115 ülke
verileri kullanılarak En Küçük Kareler yöntemiyle yapılan kesitsel analizde Açık Bütçe
Endeksi, Yolsuzluk Algı Endeksi, Eğitim Endeksi, Küresel Barış Endeksi ve Demokrasi
Endeksi değerlendirilmiştir. Bulgular, yolsuzluk ve bütçe şeffaflığı arasında anlamlı
ve pozitif bir ilişki olduğunu ortaya koymaktadır. Çalışma, yolsuzlukla mücadelenin
yalnızca teknik reformlarla sınırlı kalmayıp, demokratikleşme, eğitim ve toplumsal barış
ile bütüncül şekilde ele alınması gerektiğini vurgulamaktadır.

Anahtar Kelimeler

Bütçe Şeffaflığı , Yolsuzluk , Hesap Verebilirlik , Yönetişim , En Küçük Kareler Yöntemi

Budget Transparency and Corruption: Empirical Evidence from a Cross-National Governance Framework

Öz

Corruption, defined as the abuse of public power for private gain, is a global
phenomenon with detrimental effects. One effective mechanism to prevent it is ensuring
public sector transactions are conducted transparently. Citizens, as holders of fiscal
sovereignty, demand that budgets financed by their taxes be managed openly. Thus,
budget transparency strengthens accountability and reliability in public administration.
This study examines the relationship between corruption and budget transparency both
theoretically and empirically. Theoretically, budget transparency’s potential to reduce
corruption is explained through accountability, participation, and control mechanisms.
Empirically, cross-sectional data analysis using the least squares method was applied to 115 countries in 2021, evaluating the Open Budget Index, Corruption Perceptions
Index, Education Index, Global Peace Index, and Democracy Index. Findings reveal a
significant and positive relationship between corruption and budget transparency. The
study emphasizes that anti-corruption strategies should go beyond technical reforms
and be integrated with democratization, education, and social peace.

Anahtar Kelimeler

Budget Transparency , Corruption , Accountability , Governance , Ordinary Least Squares Method

Kaynakça

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