Fiscal Performance and Budget Transparency: An Application for OECD Countries

Authors : Betül İnam, Dilek Murat

Pages : 1241-1262

Doi:10.25229/beta.1663853

View : 115 | Download : 283

Publication Date : 2025-10-29

Article Type : Research Paper

Abstract :Ensuring transparency and accountability throughout all stages of the budgeting process is of vital importance for the successful implementation of economic, fiscal, and social policies. However, insufficient levels of transparency and accountability in budgeting can hinder effective intervention—particularly in situations requiring substantial fiscal regulation—and limit efforts to improve countries’ fiscal performance. In this study, the fiscal performance of selected OECD countries was first analyzed using the MABAC (Multi-Attributive Border Approximation Area Comparison) method, one of the Multi-Criteria Decision-Making (MCDM) techniques. The results of the analysis indicate that Norway, Sweden, and Germany recorded the highest fiscal performance scores, while Japan, the United States, and Mexico ranked lowest. In the second stage of the analysis, the relationship between fiscal performance ranking and the budget transparency ranking and budget oversight ranking was examined. Statistically significant correlations were identified between the fiscal performance ranking and the rankings of the these two variables. These findings suggest that countries with high levels of budget transparency and accountability tend to achieve better fiscal performance outcomes.
Keywords : Bütçe Şeffaflığı, Bütçe Açığı, Kamu Borcu, MABAC OECD Ülkeleri

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