LAUSR

This study analyses various factors that can affect the level of budget transparency. It focuses on several political characteristics, investigating a pool of 95 countries for the years 2006, 2008, 2010, 2012 and 2015. Findings from this study indicate that both governments’ characteristics and the characteristics of political and electoral systems affect the level of budget transparency. These results extend findings from previous literature on determinants of open budgets by using a more extended period and additional political and electoral features, and also by adopting an international comparative approach. Points for practitioners The findings show essential elements for a sustainable transparency policy, suggesting that to be successful, budget transparency requires certain characteristics of both governments and electoral/political systems. Therefore, politicians are advised that reforms affecting these systems can limit their intent for opaqueness; similarly, oversight bodies are encouraged to consider the political conditions that may exert pressure to make budgeting processes public. The findings highlight the importance of the relationship between budget transparency and public-sector reforms, especially those affecting the political characteristics of a government and the institutional rules guiding its behaviour. Budgeting is not only an essential management device, but also a crucial political medium to allocate powers and resources, and a pivotal accountability tool to boost citizens’ involvement and to increase its transparency.