Seçilmiş OECD Ülkelerinde Bütçe Şeffaflığını Etkileyen Mali Faktörlerin Analizi

Son zamanlarda yönetim anlayışındaki değişikliklere ve bilgiye erişimin kolaylaşmasına bağlı olarak bütçe şeffaflığının önemi giderek artmıştır. Buna paralel olarak bütçe şeffaflığı üzerinde etkili olan faktörler birçok çalışmanın konusunu oluşturmuştur. Bu çalışmanın amacı, bütçe şeffaflığını etkileyen mali faktörleri belirlemektir. Bu çerçevede kamu kesimi büyüklüğü, kamu kesimi borç stoku, kamu kesimi bütçe dengesi ile birincil bütçe dengesinden oluşan bağımsız değişkenlerin bütçe şeffaflığı üzerinde etkili olup olmadığı araştırılmıştır. Çalışma, Ekonomik Kalkınma ve İşbirliği Teşkilatı’na üye 21 ülkeyi ve 2009-2020 dönemine ait verileri kapsamaktadır. Yöntem olarak panel veri analizi kullanılmıştır. Analiz sonucuna göre kamu kesimi büyüklüğü ve bütçe dengesi bütçe şeffaflığını pozitif etkilemektedir. Kamu kesimi borç stoku ve birincil bütçe dengesinin bütçe şeffaflığına istatistiki açıdan anlamlı bir etkisi bulunmamaktadır.

Anahtar Kelimeler:

Bütçe Şeffaflığı, Kamu Kesimi Büyüklüğü, Kamu Kesimi Borç Stoku, Bütçe Dengesi, Birincil Bütçe Dengesi

Analysis of Fiscal Factors Effecting Budget Transparency in Selected OECD Countries

Recently, the importance of budget transparency has increased due to the changes in the administrative mentality and the ease of access to information. Concordantly, the factors effecting the budget transparency have been the subject of many studies. The aim of this study is to determine the fiscal factors that effect the budget transparency. In this context, it has been investigated whether the independent variables consisting of public sector size, public sector debt stock, public sector budget balance and primary budget balance have an effect on budget transparency. The study covers 21 member countries of the Organization for Economic Co-operation and Development and data for the period 2009-2020. Panel data analysis was used as a method. According to the results of the analysis, the size of the public sector and the budget deficit positively effect the budget transparency. Public sector debt stock and primary budget balance do not have a statistically significant effect on budget transparency.

Keywords:

Budget Transparency, Public Sector Size, Public Sector Debt Stock, Budget Balance, Primary Budget Balance,

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