Fiscal transparency explains the perception of corruption, but Democracy matters!
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2021.182094Keywords:
Fiscal transparency, Democratic institutions, Perception of corruption, Public governance, Brazilian public administrationAbstract
There is no clear evidence of how the democratic environment affects corruption based on fiscal transparency. This study aims to verify the influence of the democracy factor in combating corruption from a fiscal transparency perspective. The literature review on public governance focused on fiscal transparency, democratic institutions, and perception of corruption. Regarding the methodological aspects, the research is ex-post-facto, based on multivariate regression of data in a panel of 110 countries with six years and 524 observations. It is concluded that, according to the democratic condition of a country, fiscal transparency can have a different impact on the result of perceived corruption. In non-democratic countries, there is practically no change in perceived corruption level, even with changes in the level of transparency. On the other hand, there are significant direct, proportional variations in democratic countries and a high degree of explanation between the fiscal transparency and perception of corruption variables.
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Conselho Nacional de Desenvolvimento Científico e Tecnológico
Grant numbers 305497/2019-7
