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

Yıl 2019, Cilt: 28 Sayı: 2, 181 - 205, 31.10.2019
https://doi.org/10.26650/siyasal.2019.28.2.0003

Öz

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.

Destekleyen Kurum

Bu çalışma Süleyman Demirel Üniversitesi Bilimsel Araştırma Projeleri Koordinasyon Birimi tarafından desteklenen doktora tez çalışmasından türetilmiştir.

Proje Numarası

4775-D1-16

Kaynakça

  • Alesina, A., & Perotti, R. (1996). Fiscal discipline and the budget process. The American Economic Review, 86(2), 401–407.
  • Alt, J. E., & Lassen, D. D. (2006). Fiscal transparency, political parties, and debt in OECD countries. European Economic Review, 50, 1403–1439.
  • Alt, J. E., Lassen, D. D., & Rose, S. (2005). The causes of fiscal transparency: Evidence from the U.S. states. İçinde Sixth Jacques Polak Annual Research Conference. Washington, DC: International Monetary Fund.
  • Atiyas, İ., & Sayın, Ş. (2000). Devletin mali ve performans saydamlığı. İçinde İ. Atiyas & Ş. Sayın (Ed.), Kamu maliyesinde saydamlık (ss. 27–44). İstanbul: Acar Matbaacılık.
  • Bastida, F., & Benito, B. (2007). Central government budget practices and transparency: An international comparison. Public Administration, 85(3), 667–716.
  • Benito, B., & Bastida, F. (2009). Budget transparency, fiscal performance, and political turnout: An international approach. Public Administration Review, 69(3), 403–417.
  • Bilginoğlu, M. A., & Maraş, G. (2011). Avrupa Birliği ve Türkiye’de mali saydamlığın panel veri yöntemi ile analizi. Ege Akademik Bakış, 11(1), 59–73.
  • Brender, A., & Drazen, A. (2005). Political budget cycles in new versus established democracies. Journal of Monetary Economics, 52, 1271–1295.
  • Cansız, H. (2000). Kamu mali yönetiminde saydamlık. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2(1), 267–281.
  • Cimpoeru, V. M. (2015). The Influence of citizens’ engagement in the budget process on the national budget transparency. International Journal of Humanities and Social Science, 5(8(1)), 122–132.
  • Feyzioğlu, B. N. (1983). Modern anayasalarda bütçe hakkı. İçinde Maliye Araştırma Merkezi Konferansları. İstanbul: İstanbul Üniversitesi İktisat Fakültesi.
  • Global Initiative on Fiscal Transparency [GIFT]. (2017). High-level principles on fiscal transparency, participation, and accountability. Erişim tarihi: 23 Aralık 2017, http://www.fiscaltransparency.net/ft_ principles/ Grigorescu, A. (2003). International organizations and government transparency: Linking the international and domestic realms. International Studies Quarterly, 47, 643–667.
  • Gujarati, D. N. (2009). Temel ekonometri. (Ü. Şenesen & G. Günlük Şenesen, Çev.) (6. Basım). İstanbul: Literatür Yayıncılık. Hameed, F. (2005). Fiscal transparency and economic outcomes (No. WP/05/225). Washington, DC.
  • Harrison, T. M., & Sayogo, D. S. (2014). Transparency, participation, and accountability practices in open government: A comparative study. Government Information Quarterly, 31(4), 513–525.
  • International Budget Partnership [IBP]. (2016). Guide to the open budget questionnaire: An explanation of the questions and the response options. Washington, DC. Erişim adresi: https://www.internationalbudget.org/ wp-content/uploads/open-budget-survey-2017-guide-and-questionnaire-english.pdf
  • International Monetary Fund [IMF]. (2007). Code of good practices on fiscal transparency. Erişim adresi: https://www.imf.org/external/np/pp/2007/eng/051507c.pdf
  • International Monetary Fund [IMF]. (2017). Fiscal transparency code. Erişim tarihi: 23 Aralık 2017, http:// www.imf.org/external/np/fad/trans/
  • Kopits, G., & Craig, J. (1998). Transparency in government operations.
  • Krafchik, W., & Wehner, J. (2004). Legislatures and budget oversight: Best practices. Içinde the Kazakhstan Revenue Watch Open Forum. Almaty, Kazakhstan.
  • Lienert, I. (2005). Who controls the budget: The legislature or the executive? IMF Working Paper, 05(115).
  • Lienert, I., & Jung, M.-K. (2004). The legal framework for budget systems an international comparison. OECD Journal on Budgeting, 4(3).
  • Marcel, M., & Tokman, M. (2002). Building a consensus for fiscal reform: The Chilean case. OECD Journal on Budgeting, 2(3), 35–56.
  • Marchessault, L. (2015). Public participation and the budget cycle: Lessons from country examples. Washington, DC.
  • Mert, M. (2016). SPSS, STATA yatay kesit veri analizi bilgisayar uygulamaları. Ankara: Detay Yayıncılık.
  • Organisation for Economic Co-operation and Development [OECD]. (2002). OECD best practices for budget transparency. Paris. Erişim adresi: http://www.oecd.org/governance/budgeting/Best Practices Budget Transparency - complete with cover page.pdf
  • Organisation for Economic Co-operation and Development [OECD]. (2015). Recommendation of the council on budgetary governance. Erişim adresi: https://www.oecd.org/gov/budgeting/Recommendation-of-theCouncil-on-Budgetary-Governance.pdf
  • Pelizzo, R., & Stapenhurst, R. (2004). Tools for legislative oversight: An empirical investigation (No. Policy Research Working Paper, No:3388). Washington, DC.
  • Reviglio, F. (2001). Budgetary transparency for public expenditure control. (No. Working Paper 01/8). Washington, DC.
  • Ríos, A.-M., Bastida, F., & Benito, B. (2016). Budget transparency and legislative budgetary oversight: An international approach. American Review of Public Administration, 46(5), 546–568. Ríos, A.-M.,
  • Benito, B., & Bastida, F. (2017). Factors explaining public participation in the central government budget process. Australian Journal of Public Administration, 76(1), 48–64.
  • Rosendorff, B. P., & Vreeland, J. R. (2006). Democracy and data dissemination: The effect of political regime on transparency. New York University & Yale University.
  • Santiso, C. (2005). Budget institutions and fiscal responsibility: Parliaments and the political economy of the budget process in Latin America.
  • Santiso, C. (2006). Improving fiscal governance and curbing corruption: How relevant are autonomous audit agencies? International Public Management Review, 7(2), 97–108.
  • Sayogo, D. S., & Harrison, T. M. (2012). Effects of the internet and sociocultural factors on budget transparency and accountability. İçinde Proceedings of the 13th Annual International Conference on Digital Government Research (ss. 11–20). New York.
  • Sayogo, D. S., & Harrison, T. M. (2013). Exploring the socio-political determinants of open budget: A crossNational perspective. İçinde J. R. Gil-Garcia (Ed.), E-government success factors and measures: Theories, concepts, and methodologies (ss. 142–170). Hershey, United States: IGI Global.
  • Stapenhurst, R., & Titsworth, J. (2001). Features and functions of supreme audit institutions (No. PREM Notes; No. 59). Washington, DC.
  • Stein, E., Talvi, E., & Grisanti, A. (1998). Institutional arrangements and fiscal performance: The Latin American experience (No. Working Paper 367). Washington, DC.
  • Tanaka, S. (2007). Engaging the public in national budgeting: A non-governmental perspective. OECD Journal on Budgeting, 7(2), 139–177.
  • Tarı, R. (2012). Ekonometri (8. Baskı). Kocaeli: Umuttepe Yayınları.
  • Traunmuller, R. (2001). Relevance of portals in e-government. İçinde 14th Bled Electronic Commerce Conference (ss. 35–45). Slovenia.
  • von Hagen, J., & Harden, I. J. (1995). Budget processes and commitment to fiscal discipline. European Economic Review, 39(3–4), 771–779.
  • Wehner, J. (2005). Legislative arrangements for financial scrutiny: Explaining cross-national variation. İçinde R. Pelizzo, R. Stapenhurst, & D. Olson (Ed.), The role of parliaments in the budget process.
  • Wehner, J. (2007). Effective financial scrutiny : The role of parliament in public finance. World Bank Parliamentary Staff Training Program.
  • Wehner, J., & de Renzio, P. (2013). Citizens, legislators, and executive disclosure: The political determinants of fiscal transparency. World Development, 41(1), 96–108.
  • Whaley, J. (2000). Strengthening legislative capacity in legislative-executive relations (No. Legislative Research Series, Paper#6). Washington, DC.
  • Yamamoto, H. (2007). Tools for parliamentary oversight: A comparative study of 88 national parliaments. Geneva, Switzerland: Inter-Parliamentary Union.
  • Zhang, Y., & Yang, K. (2009). Citizen participation in the budget process: The effect of city managers. Journal of Public Budgeting, Accounting & Financial Management, 21(2), 289–317.

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

Yıl 2019, Cilt: 28 Sayı: 2, 181 - 205, 31.10.2019
https://doi.org/10.26650/siyasal.2019.28.2.0003

Öz

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.

Proje Numarası

4775-D1-16

Kaynakça

  • Alesina, A., & Perotti, R. (1996). Fiscal discipline and the budget process. The American Economic Review, 86(2), 401–407.
  • Alt, J. E., & Lassen, D. D. (2006). Fiscal transparency, political parties, and debt in OECD countries. European Economic Review, 50, 1403–1439.
  • Alt, J. E., Lassen, D. D., & Rose, S. (2005). The causes of fiscal transparency: Evidence from the U.S. states. İçinde Sixth Jacques Polak Annual Research Conference. Washington, DC: International Monetary Fund.
  • Atiyas, İ., & Sayın, Ş. (2000). Devletin mali ve performans saydamlığı. İçinde İ. Atiyas & Ş. Sayın (Ed.), Kamu maliyesinde saydamlık (ss. 27–44). İstanbul: Acar Matbaacılık.
  • Bastida, F., & Benito, B. (2007). Central government budget practices and transparency: An international comparison. Public Administration, 85(3), 667–716.
  • Benito, B., & Bastida, F. (2009). Budget transparency, fiscal performance, and political turnout: An international approach. Public Administration Review, 69(3), 403–417.
  • Bilginoğlu, M. A., & Maraş, G. (2011). Avrupa Birliği ve Türkiye’de mali saydamlığın panel veri yöntemi ile analizi. Ege Akademik Bakış, 11(1), 59–73.
  • Brender, A., & Drazen, A. (2005). Political budget cycles in new versus established democracies. Journal of Monetary Economics, 52, 1271–1295.
  • Cansız, H. (2000). Kamu mali yönetiminde saydamlık. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2(1), 267–281.
  • Cimpoeru, V. M. (2015). The Influence of citizens’ engagement in the budget process on the national budget transparency. International Journal of Humanities and Social Science, 5(8(1)), 122–132.
  • Feyzioğlu, B. N. (1983). Modern anayasalarda bütçe hakkı. İçinde Maliye Araştırma Merkezi Konferansları. İstanbul: İstanbul Üniversitesi İktisat Fakültesi.
  • Global Initiative on Fiscal Transparency [GIFT]. (2017). High-level principles on fiscal transparency, participation, and accountability. Erişim tarihi: 23 Aralık 2017, http://www.fiscaltransparency.net/ft_ principles/ Grigorescu, A. (2003). International organizations and government transparency: Linking the international and domestic realms. International Studies Quarterly, 47, 643–667.
  • Gujarati, D. N. (2009). Temel ekonometri. (Ü. Şenesen & G. Günlük Şenesen, Çev.) (6. Basım). İstanbul: Literatür Yayıncılık. Hameed, F. (2005). Fiscal transparency and economic outcomes (No. WP/05/225). Washington, DC.
  • Harrison, T. M., & Sayogo, D. S. (2014). Transparency, participation, and accountability practices in open government: A comparative study. Government Information Quarterly, 31(4), 513–525.
  • International Budget Partnership [IBP]. (2016). Guide to the open budget questionnaire: An explanation of the questions and the response options. Washington, DC. Erişim adresi: https://www.internationalbudget.org/ wp-content/uploads/open-budget-survey-2017-guide-and-questionnaire-english.pdf
  • International Monetary Fund [IMF]. (2007). Code of good practices on fiscal transparency. Erişim adresi: https://www.imf.org/external/np/pp/2007/eng/051507c.pdf
  • International Monetary Fund [IMF]. (2017). Fiscal transparency code. Erişim tarihi: 23 Aralık 2017, http:// www.imf.org/external/np/fad/trans/
  • Kopits, G., & Craig, J. (1998). Transparency in government operations.
  • Krafchik, W., & Wehner, J. (2004). Legislatures and budget oversight: Best practices. Içinde the Kazakhstan Revenue Watch Open Forum. Almaty, Kazakhstan.
  • Lienert, I. (2005). Who controls the budget: The legislature or the executive? IMF Working Paper, 05(115).
  • Lienert, I., & Jung, M.-K. (2004). The legal framework for budget systems an international comparison. OECD Journal on Budgeting, 4(3).
  • Marcel, M., & Tokman, M. (2002). Building a consensus for fiscal reform: The Chilean case. OECD Journal on Budgeting, 2(3), 35–56.
  • Marchessault, L. (2015). Public participation and the budget cycle: Lessons from country examples. Washington, DC.
  • Mert, M. (2016). SPSS, STATA yatay kesit veri analizi bilgisayar uygulamaları. Ankara: Detay Yayıncılık.
  • Organisation for Economic Co-operation and Development [OECD]. (2002). OECD best practices for budget transparency. Paris. Erişim adresi: http://www.oecd.org/governance/budgeting/Best Practices Budget Transparency - complete with cover page.pdf
  • Organisation for Economic Co-operation and Development [OECD]. (2015). Recommendation of the council on budgetary governance. Erişim adresi: https://www.oecd.org/gov/budgeting/Recommendation-of-theCouncil-on-Budgetary-Governance.pdf
  • Pelizzo, R., & Stapenhurst, R. (2004). Tools for legislative oversight: An empirical investigation (No. Policy Research Working Paper, No:3388). Washington, DC.
  • Reviglio, F. (2001). Budgetary transparency for public expenditure control. (No. Working Paper 01/8). Washington, DC.
  • Ríos, A.-M., Bastida, F., & Benito, B. (2016). Budget transparency and legislative budgetary oversight: An international approach. American Review of Public Administration, 46(5), 546–568. Ríos, A.-M.,
  • Benito, B., & Bastida, F. (2017). Factors explaining public participation in the central government budget process. Australian Journal of Public Administration, 76(1), 48–64.
  • Rosendorff, B. P., & Vreeland, J. R. (2006). Democracy and data dissemination: The effect of political regime on transparency. New York University & Yale University.
  • Santiso, C. (2005). Budget institutions and fiscal responsibility: Parliaments and the political economy of the budget process in Latin America.
  • Santiso, C. (2006). Improving fiscal governance and curbing corruption: How relevant are autonomous audit agencies? International Public Management Review, 7(2), 97–108.
  • Sayogo, D. S., & Harrison, T. M. (2012). Effects of the internet and sociocultural factors on budget transparency and accountability. İçinde Proceedings of the 13th Annual International Conference on Digital Government Research (ss. 11–20). New York.
  • Sayogo, D. S., & Harrison, T. M. (2013). Exploring the socio-political determinants of open budget: A crossNational perspective. İçinde J. R. Gil-Garcia (Ed.), E-government success factors and measures: Theories, concepts, and methodologies (ss. 142–170). Hershey, United States: IGI Global.
  • Stapenhurst, R., & Titsworth, J. (2001). Features and functions of supreme audit institutions (No. PREM Notes; No. 59). Washington, DC.
  • Stein, E., Talvi, E., & Grisanti, A. (1998). Institutional arrangements and fiscal performance: The Latin American experience (No. Working Paper 367). Washington, DC.
  • Tanaka, S. (2007). Engaging the public in national budgeting: A non-governmental perspective. OECD Journal on Budgeting, 7(2), 139–177.
  • Tarı, R. (2012). Ekonometri (8. Baskı). Kocaeli: Umuttepe Yayınları.
  • Traunmuller, R. (2001). Relevance of portals in e-government. İçinde 14th Bled Electronic Commerce Conference (ss. 35–45). Slovenia.
  • von Hagen, J., & Harden, I. J. (1995). Budget processes and commitment to fiscal discipline. European Economic Review, 39(3–4), 771–779.
  • Wehner, J. (2005). Legislative arrangements for financial scrutiny: Explaining cross-national variation. İçinde R. Pelizzo, R. Stapenhurst, & D. Olson (Ed.), The role of parliaments in the budget process.
  • Wehner, J. (2007). Effective financial scrutiny : The role of parliament in public finance. World Bank Parliamentary Staff Training Program.
  • Wehner, J., & de Renzio, P. (2013). Citizens, legislators, and executive disclosure: The political determinants of fiscal transparency. World Development, 41(1), 96–108.
  • Whaley, J. (2000). Strengthening legislative capacity in legislative-executive relations (No. Legislative Research Series, Paper#6). Washington, DC.
  • Yamamoto, H. (2007). Tools for parliamentary oversight: A comparative study of 88 national parliaments. Geneva, Switzerland: Inter-Parliamentary Union.
  • Zhang, Y., & Yang, K. (2009). Citizen participation in the budget process: The effect of city managers. Journal of Public Budgeting, Accounting & Financial Management, 21(2), 289–317.
Toplam 47 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Siyaset Bilimi
Bölüm Makaleler
Yazarlar

Süleyman Dikmen 0000-0002-5434-0532

Hüseyin Güçlü Çiçek 0000-0003-2883-9468

Proje Numarası 4775-D1-16
Yayımlanma Tarihi 31 Ekim 2019
Gönderilme Tarihi 4 Ocak 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 28 Sayı: 2

Kaynak Göster

APA Dikmen, S., & Çiçek, H. G. (2019). Yasama Organının Bütçe Gözetim İşlevi ve Mali Saydamlık Arasındaki İlişkinin Ekonometrik Bir Analizi. Siyasal: Journal of Political Sciences, 28(2), 181-205. https://doi.org/10.26650/siyasal.2019.28.2.0003