International Journal of Humanities and Social Science

ISSN 2220-8488 (Print), 2221-0989 (Online) 10.30845/ijhss

The Influence of Citizens' Engagement in the Budget Process on the National Budget Transparency
Violeta Maria Cimpoeru

Abstract
Budgetary transparency is the most important component in the process of government reforms, both as a selfsufficient sector and as an influence factor of all budgetary policies. Organized as an empirical study based on econometric analysis supported by a review of literature, the article is studying the correlations between engaging citizens in the budgetary process, the legislative power and the supreme audit institution power over budgetary transparency and trace which of these determinant factors have a stronger impact on the increase in the budgetary transparency score, in countries that are in various stages of development, but also an analyze of advanced and emergent countries. Concluding, budget transparency mechanism will combat so-called "tricks" of budgeting, facilitating control over public expenditure, as this mechanism gives anyone a panacea look that make it hard to annihilate.

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