Transparência fiscal explica a percepção da corrupção, mas Democracia importa!

Abstract

Não há evidência clara de como o ambiente democrático afeta os resultados sobre corrupção a partir da transparência fiscal. Este estudo objetiva verificar a influência do fator democracia nos resultados de combate à corrupção a partir da perspectiva da transparência fiscal. A revisão de literatura sobre governança pública focou sobre os temas transparência fiscal, instituições democráticas e percepção da corrupção. Sobre os aspectos metodológicos, a pesquisa é ex-post-facto, baseada em regressão multivariada de dados em painel de 110 países com 6 anos e 524 observações. Conclui-se que, conforme a condição democrática de um país, a transparência fiscal pode impactar de maneira diferente o resultado da percepção da corrupção. Nos países não democráticos praticamente não se nota alteração do grau de percepção da corrupção mesmo com as mudanças do nível de transparência. Por outro lado, nos países democráticos apresentam variações diretamente proporcionais, significativas e com alto grau de explicação entre as variáveis transparência fiscal e percepção da corrupção.

Cultural dimensions and perception of corruption in international societies

“…Several studies have been conducted to understand better the aspects that affect corruption (Brol, 2016;Patel et al, 2020;Abreu & Gomes, 2021;Szymanski et al, 2021). However, we observe a gap in the effect of culture on corruption perception in societies.…”

“…Impartiality is a normative procedure of exemption from any biased position based on the sense of justice between individuals (Abreu & Gomes, 2021). Therefore, as Sparling (2018) points out, the individual becomes corrupt by violating impartiality.…”

“…In Brazil, the corruption perception is associated with state inefficiency arising from the lack of accountability of public managers concerning questionable actions, resulting in political-cultural problems and low engagement of society in various actions (Avritzer & Filgueiras, 2011). Therefore, from the perspective of Abreu and Gomes (2021), the corruption perception is directly associated with the transparency and maturity of a country's democratic institutions.…”

Culture of corruption in the smart service system of global governance

“…The keywords in cluster 3 have connections to cluster 2, which means that anti-corruption is essential to strive for in minimizing corruption in local government (Martinez et al, 2019;Nunkoo et al, 2018). Even though corruption is one of the most critical challenges in sustainable energy development, besides those government policies are needed to achieve a conducive environment for mitigating the risk of corruption (Lu et al, 2019), and fiscal transparency has a different impact on the perceived results of corruption when there are changes to the transparency system, on the other hand, there are significant and proportional variations in democratic countries (de Abreu & Gomes, 2021). Cluster 4 has one keyword that often appears in 318 studies of the culture of corruption in global governance, namely politics.…”

“…The indicators came from 318 documents and went through an auto-code process. Corruption (Ibrahim & Al-Matari, 2022) has strong relevance to four other indicators, including combating corruption (de Abreu & Gomes, 2021), reducing corruption (Baig et al, 2022), corruption control (S. Asongu et al, 2018), and indicators of systematic corruption (Dávid-Barrett & Fazekas, 2020).…”