Özet:

The documents and information prepared within the central government budget process should be made public as a requirement of the power of the purse. Accordingly, it is necessary to inform the public about which taxes will be collected, where they will be spent, and which public services will be provided during the budget year, and this also constitutes the essence of transparency. This study discussed budget transparency theoretically and evaluated it through the Open Budget Index published by the International Budget Partnership (IBP). According to the results of the Open Budget Index (2021), the global average for budget transparency is 45 points. Only six of the 120 countries included in the index provide comprehensive information on the central government budget. From a regional perspective, Western Europe, the United States of America (USA), and Canada are the regions with the highest budget transparency, while the Middle East and North Africa are the regions with the lowest budget transparency. According to the index data for 2019 and 2021, Türkiye’s budget transparency scores are above the global average but below the Organisation for Economic Co-operation and Development (OECD) average. While evaluating the index results in terms of document types, it is necessary to publish the pre-budget statement and the mid-year review on time in order to increase budget transparency in Turkiye. In addition, the citizen budget and audit reports should include more comprehensive information.

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