The Role of Budget Transparency in Reducing Tax Evasion Tendencies: An Empirical Analysis

Authors : Nazlı Keyifli Şentürk, Ayşe Atılgan Yaşa

Pages : 948-960

Doi:10.36362/gumus.1627251

View : 90 | Download : 77

Publication Date : 2025-09-29

Article Type : Research Paper

Abstract :This study empirically analyzes the impact of budget transparency on individuals\\\' tax morale across 19 developed and developing countries for the period 2006–2021. The research employs the System Generalized Method of Moments (GMM) approach. Tax morale is operationalized using a survey question from the World Values Survey (WVS) database that measures attitudes toward tax evasion, while budget transparency is quantified through the Open Budget Index published by the International Budget Partnership (IBP). The empirical findings indicate that budget transparency significantly reduces tax evasion tendencies and fosters trust among citizens in the panel countries. Moreover, the results reveal that individuals are more likely to evade taxes as their religious beliefs, education levels, tax burden, and perceptions of corruption increase or as income inequality worsens. There is no statistically significant relationship between economic growth and tax morality.
Keywords : Bütçe Şeffaflığı, Vergi Ahlakı, GMM

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