Abstract:

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.

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