Yasama Organının Bütçe Gözetim İşlevi ve Mali Saydamlık Arasındaki İlişkinin Ekonometrik Bir Analizi

Son yıllarda kamu mali yönetiminde yaşanan dönüşüm yasama organının bütçe gözetimini ve mali saydamlığı daha önemli hale getirmiştir. Çalışmanın temel amacı, yasama organının etkin bütçe gözetimi gerçekleştirmesi durumunda mali saydamlığın artıp artmadığını belirlemektir. Yasama organının bütçe gözetimi ile mali saydamlık arasındaki ilişki İki Aşamalı En Küçük Kareler Yöntemi (2SLS) ile ampirik olarak test edilmiştir. Uluslararası Bütçe Ortaklığının 2017 yılında yayınlanan Açık Bütçe Anketi verilerinin kullanıldığı analizde 115 ülkeye yer verilmiştir. Analiz sonucunda yasama organının bütçeyi etkin gözetlemesi durumunda mali saydamlığın artacağı sonucuna ulaşılmıştır. Ayrıca çalışmada yasama organının bütçe gözetimini ve mali saydamlığı etkileyen faktörler de belirlenmiştir.

Anahtar Kelimeler:

Bütçe gözetimi, Mali saydamlık, Yasama organı, İki Aşamalı En Küçük Kareler Yöntemi (2SLS)

An Econometric Analysis of the Relationship between the Budget Oversight Function of the Legislature and Fiscal Transparency

The transformation in the public fiscal management in recent years has made legislative budget oversight and fiscal transparency more important. The main purpose of the study is to determine whether the actualization of efficient budget oversight by the legislature would increase fiscal transparency or not. The relationship between the budget oversight of legislature and the fiscal transparency is tested empirically with the 2-Stage Least Squares Method (2SLS). In the analysis of International Budget Partnership dated 2017 and in which the Open Budget Survey data is used, 115 countries are given place. According to the results of the analysis it is determined that in case of an efficient budget oversight by the legislature, fiscal transparency would increase. Furthermore the factors that affect legislative budget oversight and fiscal transparency are determined in the study.

Keywords:

Budget oversight, Fiscal transparency, Legislature, Two-Stage Least Squares Method (2SLS),

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