Índice de Transparência do Orçamento Público

The Open Budget Index 2015 is based on a 140-question poll completed by academics or civil society leaders in the surveyed countries.

Most of the under-performers tend to have weak democratic institutions or are governed by autocratic regimes, with constrained press freedom, the survey found. But this doesn't mean that those in the lower tiers are poor. Qatar has the highest level of per capita income than of any of the 101 countries surveyed, according to the report.

"Of the bottom 10, seven are considered undemocratic and also dependent on oil and gas revenues: Chad, Equatorial Guinea, Iraq, Qatar, Saudi Arabia, Sudan and Venezuela," the report said. "This is broadly consistent with research that found, among autocracies a negative relationship between hydrocarbon-revenue dependence and budget transparency."

New Zealand emerged with the highest score — 88 out of 100 — followed by Sweden and South Africa. The U.S. came in fifth, Brazil sixth and Russia in 11th place. These countries were found to generally provide the public with enough information to have a fairly sophisticated understanding of the budget throughout the budget cycle, the survey found.

Fonte: aqui