Relações entre Corrupção Percebida e Transparência Orçamentária: um estudo com abordagem cross-national

Corruption causes permissive effects such as corrosion of revenue and inefficiency in resource allocation. In this context, this study is aimed at verifying with which intensity budget transparency, social, economic, political-institutional factors and access to information technology could explain the perceived level of corruption in different countries. The sample is composed of 82 countries and the statistical method used was the regression model negative binomial. The results indicate that budget transparency, the quality of the governance structure, spending on health and government revenue has positive effects on the reduction in perceived corruption. However, the level of public spending has the opposite effect, which shows that the higher its value, the higher the level of perceived corruption. In summary, it can be concluded that reducing the level of corruption depends on advances in social control and building accountability mechanisms that should be done by increasing transparency and improved governance structure in public administration.