The Synergy of Fiscal Decentralization and Public Accountability in Controlling Corruption

Abstract

This study aims to analyze the linkages between fiscal decentralization, public accountability, and the level of corruption in the context of modern governance. Using the Systematic Literature Review approach to scientific publications over the past five years, this study examines various Google Scholar-indexed articles that discuss the role of fiscal autonomy and accountability in controlling corruption. The results of the synthesis show that fiscal decentralization has the potential to increase the efficiency, effectiveness, and responsiveness of public policies through the delegation of authority to the local level. However, the impact on corruption is highly dependent on institutional quality, bureaucratic capacity, and the existence of transparent oversight mechanisms. When public accountability is strengthened through information transparency, performance audits, and public participation, the level of corruption tends to decrease significantly. On the contrary, fiscal autonomy without adequate oversight actually increases the chances of abuse of power and budget manipulation. This study emphasizes that the synergy between fiscal decentralization and public accountability is the main prerequisite for the realization of clean, transparent, and sustainable governance.