Jou nal o Theo e ical and Applied In o ma ion Technology
31s May 2025. Vol.103. No.10
© Li le Lion Scien i ic
ISSN: 1992-8645 www.ja i .o g E-ISSN: 1817-3195
4256
CAN DIGITAL TRANSPARENCY TOOLS
SYSTEMATICALLY REDUCE CORRUPTION IN
GOVERNMENT? EVIDENCE FROM ESTONIA, UKRAINE
AND BRAZIL
OLEKSANDR KOTUKOV1, DMYTRO KARAMYSHEV2, TETIANA KOTUKOVA3,
ALINA CHERNOIVANENKO4, ARTEM SERENOK5
1V. N. Ka azin Kha ki Na ional Uni e si y, Depa men o Public Policy, Ins i u e o Public
Adminis a ion, Uk aine
2V. N. Ka azin Kha ki Na ional Uni e si y, Depa men o Public Policy, Educa ional and Scien i ic
Ins i u e «Ins i u e o Public Adminis a ion», Uk aine
3V. N. Ka azin Kha ki Na ional Uni e si y, Depa men o Public Policy, Ins i u e o Public
Adminis a ion, Uk aine
4V. N. Ka azin Kha ki Na ional Uni e si y, Depa men o Public Policy, Educa ional and Scien i ic
Ins i u e “Ins i u e o Public Adminis a ion”, Uk aine
5V. N. Ka azin Kha ki Na ional Uni e si y, Depa men o Public Policy o Educa ional and Scien i ic
Ins i u e "Ins i u e o Public Adminis a ion", Uk aine
E-mail: 1oleksand ko uko @gmail.com, 2 i [email protected], 3mamon o a.a [email protected],
4a.salikho [email protected], 5a.salikho [email protected]
ABSTRACT
This s udy add esses a c i ical gap in he exis ing li e a u e, which has p ima ily ocused on gene al
anspa ency a he han he speci ic impac o digi al ools in a ious poli ical and ins i u ional con ex s.
Despi e he p oli e a ion o e-go e nance ini ia i es, he e is limi ed empi ical esea ch sys ema ically
compa ing he e ec i eness o digi al anspa ency in mi iga ing co up ion ac oss mul iple coun ies.To
b idge his gap, we in es iga e how digi al go e nance pla o ms in luence ins i u ional accoun abili y and
educe co up ion in Uk aine, Es onia, and B azil. Using a combina ion o econome ic modeling,
compa a i e case analysis, and ime-se ies analysis ac oss 120 go e nmen ins i u ions, we demons a e ha
digi al anspa ency ools—pa icula ly open da a pla o ms, e-p ocu emen sys ems, and AI-d i en aud
de ec ion—a e associa ed wi h s a is ically signi ican educ ions in co up ion a es. Es onia, wi h i s
ma u e digi al ecosys em, achie ed a 39% educ ion in co up ion, ollowed by Uk aine (28%) and B azil
(16%). The no el y o his s udy lies in i s compa a i e design, he in eg a ion o AI analy ics, and he
iden i ica ion o condi ions unde which digi al anspa ency ools a e mos e ec i e. Ou indings p o ide
ac ionable insigh s o policymake s, emphasizing he need o obus digi al in as uc u e, legal manda es
o da a openness, and ci ic engagemen o maximize an i-co up ion ou comes. This esea ch con ibu es
new empi ical knowledge on how digi al anspa ency ools can ans o m public adminis a ion and
s eng hen ins i u ional in eg i y.
Keywo ds: Digi al T anspa ency; Co up ion Reduc ion; E-Go e nance; Ins i u ional Accoun abili y;
Public Adminis a ion
1. INTRODUCTION
The apid digi al ans o ma ion o
go e nance sys ems has opened new a enues o
inc easing anspa ency and accoun abili y in he
public sec o [1]. Digi al anspa ency, unde s ood
as he u iliza ion o digi al echnologies o enhance
access o go e nmen in o ma ion, has eme ged as a
Jou nal o Theo e ical and Applied In o ma ion Technology
31s May 2025. Vol.103. No.10
© Li le Lion Scien i ic
ISSN: 1992-8645 www.ja i .o g E-ISSN: 1817-3195
4257
pi o al ool in comba ing co up ion, a global
challenge ha signi ican ly a ec s public us and
economic s abili y [2]. Co up ion no only hampe s
economic g ow h bu also weakens con idence in
go e nmen bodies, dis o s public p ocu emen
p ocesses, and ad e sely impac s se ice deli e y o
ci izens. So, examining how digi al anspa ency
con ibu es o educing co up ion wi hin
go e nmen bodies and public adminis a ion is o
pa amoun impo ance [3]. This issue is pa icula ly
ele an o na ions adop ing e-go e nmen
sys ems, digi al epo ing mechanisms, and open
da a ini ia i es as pa o hei an i-co up ion
s a egies a he na ional le el [4]. Despi e he
g owing implemen a ion o digi al anspa ency
ools, he e emains a limi ed numbe o s udies on
he impac o ins i u ional con ex s on he
e ec i eness o go e nmen -d i en digi al
ini ia i es in an i-co up ion e o s [5]. Much o he
exis ing li e a u e has ocused on he o e a ching
concep o anspa ency wi hou del ing in o he
speci ic con ibu ions o mechanisms such as digi al
p ocu emen pla o ms, online budge acking
sys ems, and cen alized go e nmen da a po als in
mi iga ing co up ion [6]. Besides, he e is a
esea ch gap ega ding he condi ions de e mining
go e nmen -led anspa ency ini ia i es' success o
ailu e. This unde sco es he necessi y o u he
esea ch in o how digi al echnologies a e
inco po a ed in o go e nance amewo ks o
enhance accoun abili y and educe co up ion
ac oss di e se sec o s [7].
This pape seeks o explo e how digi al
anspa ency acili a es co up ion educ ion wi hin
go e nmen bodies and public adminis a ion.
Emphasis is placed on digi al an i-co up ion ools,
including open da a pla o ms, e-go e nmen
sys ems, and digi al moni o ing mechanisms. The
esea ch employs in e na ional da a and case s udies
o p esen no el app oaches o e alua ing he
e icacy o digi al anspa ency in he public sec o
go e nance. This aim o his esea ch is o s udy he
e ec i eness o digi al anspa ency in educing
co up ion in go e nmen bodies. In pa icula , i
seeks o iden i y he mos impac ul digi al an i-
co up ion ools, e alua e hei e ec i eness in
di e en poli ical and ins i u ional con ex s, and
de e mine he key condi ions in luencing hei
success. By analysing da a om Uk aine, Es onia,
and B azil, his esea ch con ibu es o a deepe
unde s anding o how digi al go e nance can
enhance public sec o in eg i y and accoun abili y.
The objec i es o he s udy include:
1. Examine he ela ionship be ween
co up ion a es and digi al anspa ency in
go e nmen bodies;
2. E alua e speci ic digi al go e nance
ools ha ha e p o en success ul in comba ing
co up ion;
3. Iden i y condi ions ha in luence he
implemen a ion o digi al anspa ency ini ia i es in
public adminis a ion;
4. Conduc a compa a i e analysis o he
e ec i eness o digi al anspa ency in coun ies
wi h a ying le els o digi al go e nance
in eg a ion.
The pape con ibu es o his
unde s anding by add essing he objec i es o how
go e nmen -led digi al ini ia i es enhance
anspa ency, s eng hen ins i u ional
accoun abili y, and educe co up ion isks in public
adminis a ion sys ems wo ldwide.
Despi e nume ous s udies, li le a en ion
has been paid o compa a i e, mul i-coun y
analyses ha assess how digi al ools unc ion
unde a ying deg ees o ins i u ional ma u i y and
poli ical s abili y. This s udy add esses ha gap by
combining s a is ical modeling wi h compa a i e
policy e alua ion. I o e s new knowledge abou
he enabling condi ions o digi al anspa ency and
p o ides o iginal indings on ool-speci ic
e ec i eness ac oss h ee go e nance con ex s.
Unlike ea lie wo k ocused na owly on e-
p ocu emen o da a po als, his s udy in eg a es
open go e nmen da a, AI-d i en aud de ec ion,
and digi al whis leblowe mechanisms in o a
uni ied e alua ion model.
2. LITERATURE REVIEW
Digi al anspa ency has eme ged as a i al
ool in comba ing co up ion in go e nmen bodies.
Resea che s ha e ex ensi ely s udied he ole o
digi al ools, e-go e nmen ini ia i es, and
eme ging echnologies in p omo ing anspa ency
and accoun abili y. Alam e al. [8] conduc ed a
quan i a i e analysis on he media ing ole o
beha iou al in en ion in he e ec i eness o e-
go e nmen ini ia i es in educing co up ion. Thei
s udy, based on eme ging economies, u ilized
su ey da a o examine he ela ionship be ween e-
go e nmen se ices and pe cei ed co up ion a es.
The indings sugges ha digi al go e nance
enhances anspa ency, educing oppo uni ies o
illici ac i i ies. Howe e , he s udy emphasize ha
use adop ion and us in digi al pla o ms emain
signi ican challenges. Mokee a and Yu ko [9]
explo ed how digi al ools help in analysing
go e nmen p ocu emen da a o de ec suspicious
Jou nal o Theo e ical and Applied In o ma ion Technology
31s May 2025. Vol.103. No.10
© Li le Lion Scien i ic
ISSN: 1992-8645 www.ja i .o g E-ISSN: 1817-3195
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ansac ions. Thei esea ch applied con ol
indica o s and machine lea ning algo i hms o
iden i y anomalies in p ocu emen p ocesses. The
s udy concluded ha digi al moni o ing
signi ican ly educes audulen ac i i ies, ye gaps
emain in policy implemen a ion and da a
in eg a ion ac oss agencies.
Mackey and Cuomo [10] p o ided an
in e disciplina y e iew o digi al echnologies
aimed a inc easing anspa ency in medicine
p ocu emen . Thei s udy analysed blockchain
applica ions, elec onic p ocu emen sys ems, and
open con ac ing ools. The esea ch ound ha
while digi al solu ions imp o e accoun abili y,
challenges such as in e ope abili y and egula o y
ba ie s hinde ull implemen a ion. Se o e al. [11]
in es iga ed he impac o digi al paymen sys ems
on co up ion in de eloping coun ies. Using
econome ic models, hey demons a ed ha
elec onic ansac ions educe b ibe y by limi ing
cash-based in e ac ions. The s udy e ealed ha
inancial li e acy and access o digi al banking
se ices a e c ucial o maximizing an i-co up ion
bene i s. Ma heus e al. [12] o mula ed design
p inciples o digi al anspa ency in public
adminis a ion. Thei quali a i e esea ch, based on
case s udies om mul iple coun ies, iden i ied key
ac o s such as open da a policies, eal- ime
in o ma ion sha ing, and ci izen engagemen
pla o ms. The s udy concluded ha success ul
implemen a ion equi es s ong ins i u ional
amewo ks and public sec o digi al compe ence.
Adam and
Adam and Fazekas [13] e iewed he
e ec i eness o eme ging echnologies, such as
a i icial in elligence (AI) and blockchain, in
comba ing co up ion. Thei me a-analysis o
mul iple s udies e ealed ha AI-d i en audi s and
au oma ed aud de ec ion enhance anspa ency.
Howe e , echnological limi a ions and esis ance
om co up ac o s pose signi ican challenges.
Cas o and Lopes [14] analysed he ole o e-
go e nmen pla o ms in con olling co up ion.
Thei s udy, based on case s udies om La in
Ame ica and Eu ope, ound ha digi al go e nance
educes oppo uni ies o illici ac i i ies by
inc easing adminis a i e e iciency and public
accoun abili y. Ne e heless, he s udy no ed ha
poli ical will and ins i u ional capaci y signi ican ly
in luence e-go e nmen e ec i eness. Campos-
Domínguez and Díez-Ga ido [15] explo ed he
in e sec ion o digi al anspa ency and poli ical
communica ion. Thei esea ch co e ed how open
da a policies and digi al media enhance public
sc u iny o go e nmen ac ions. The s udy
emphasized ha while digi al pla o ms inc ease
accoun abili y, misin o ma ion and selec i e
disclosu e o da a can dis o anspa ency e o s.
Gao [16] in es iga ed he impac o digi al
ans o ma ion in inance on anspa ency. The
s udy employed econome ic modelling o assess
how inancial echnology inno a ions con ibu e o
educing co up ion isks. The indings e ealed
ha digi al inancial ools enhance egula o y
o e sigh and compliance, while dispa i ies in
digi al in as uc u e ac oss egions limi hei
e ec i eness. Flo es [17] esea ched go e nmen -
d i en echnological sys ems in comba ing
co up ion in Mexico and iden i ied success cases
and challenges. The esea ch has unde lined he ac
ha only e ec i e policy by a go e nmen migh
p omo e all bene i s c ea ed by using digi al ools
o ensu ing anspa ency. Malik e al. [18]
analysed how blockchain and deep lea ning
echnologies can help go e nmen s o imp o e hei
le el o anspa ency and us . They main ained
ha while such sys ems a e p omising, hei
p ac ical use needs o i he needs o he public
sec o .
Wha emains missing in his landscape is
a compa a i e, mul i-coun y empi ical s udy ha
e alua es he e ec i eness o digi al anspa ency
ools ac oss a ying le els o digi al ma u i y,
poli ical s abili y, and public in as uc u e.
Exis ing wo ks ei he o e gene alize om na ow
da ase s o unde ep esen sys emic ac o s
a ec ing digi al e o ms.
This s udy add esses hose gaps by
analyzing 120 ins i u ions ac oss Es onia, Uk aine,
and B azil— h ee coun ies wi h dis inc digi al
go e nance ecosys ems and co up ion p o iles. I
di e s in i s mo i a ion o p o ide c oss-con ex ual
insigh s; in i s me hodology, which blends
econome ic modeling, ime-se ies analysis, and
compa a i e case s udies; and in i s indings, which
illumina e he condi ions unde which digi al
anspa ency ools succeed o ail in educing
co up ion.
3. METHODS AND MATERIALS
3.1. Resea ch design
The s udy was conduc ed in h ee main
s ages o examine he impac o digi al anspa ency
on educing co up ion in go e nmen bodies. The
expe imen al p ocess was s uc u ed as ollows:
1. De elopmen o he Digi al
T anspa ency F amewo k (Janua y-Feb ua y
2023): A se o digi al anspa ency measu es,
including open go e nmen da a (OGD) pla o ms,
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31s May 2025. Vol.103. No.10
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ISSN: 1992-8645 www.ja i .o g E-ISSN: 1817-3195
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e-go e nance sys ems, and blockchain-based public
p ocu emen acking, was iden i ied o e alua ion.
2. Da a Collec ion and Expe imen
(Ma ch-June 2023): Go e nmen agencies ac oss
di e en adminis a i e le els we e selec ed o he
s udy, and digi al anspa ency measu es we e
implemen ed o assessed in eal- ime se ings.
3. Measu emen o Co up ion Indica o s
(July-Sep embe 2023): Key co up ion indica o s,
including he equency o b ibe y cases,
p ocu emen i egula i ies, and epo ed
misconduc , we e analysed be o e and a e he
in oduc ion o digi al anspa ency measu es.
4. Compa a i e Analysis (Oc obe -
Decembe 2023): The e ec i eness o digi al
anspa ency ools was measu ed using s a is ical
and econome ic me hods o de e mine hei impac
on educing co up ion a es.
3.2. Sampling
The go e nmen bodies ha apply digi al
anspa ency ools we e hen selec ed. Minis ies,
municipal adminis a ions, and public p ocu emen
agencies we e selec ed o co e di e en le els o
go e nance. Coun ies we e selec ed o ensu e
egional di e ences conce ning digi al go e nance
and co up ion le els. The coun ies we e Uk aine,
Es onia, and B azil. A o al o 120 go e nmen
bodies we e in es iga ed, 40 pe coun y, which
ensu es he s a is ical signi icance o he da ase .
This p o ided a basis o compa ison ac oss he
h ee digi aliza ion en i onmen s: high, medium,
and low le els o digi al anspa ency. The
ins i u ions we e selec ed based on he ollowing
c i e ia: ac i e in ol emen in digi al go e nance
ini ia i es; he a ailabili y o his o ical da a
ega ding co up ion cases and implemen ed
anspa ency measu es; commi men o gi ing
access o eco ds o academic pu poses; and
willingness o he ins i u ion o implemen and es
digi al anspa ency measu es.
Ins i u ions ha did no ha e he digi al
in as uc u e o e used access o co up ion-
ela ed da a we e excluded om his s udy. Mo e
speci ic go e nmen bodies s udied include he
ollowing:
• Uk aine: Minis y o Digi al
T ans o ma ion, Na ional Agency on Co up ion
P e en ion, Kyi Ci y Adminis a ion.
• Es onia: Minis y o Economic A ai s
and Communica ions, e-Es onia Go e nmen
Pla o m, Tallinn Ci y Go e nmen .
• B azil: Minis y o T anspa ency and
Comp olle Gene al, Public P ocu emen
Regula o y Agency, São Paulo Ci y Go e nmen .
The selec ion o Uk aine, Es onia, and
B azil o he s udy was based on he ollowing
c i e ia:
1. Di e se Digi al Go e nance
Implemen a ion
• Es onia: one o he global leade s in
digi al go e nance, o en ci ed as a benchma k o
anspa ency and e-go e nance e ec i eness.
• Uk aine: a coun y ha has accele a ed
i s digi al ans o ma ion in ecen imes, especially
in public adminis a ion, wi h such ini ia i es as
Diia.
• B azil: a de eloping coun y ha ,
al hough ha ing s ong legal amewo ks in place
o anspa ency, has digi al implemen a ion issues
and hus is a good es case o an i-co up ion
digi al ools.
2. Di e en Co up ion Ra es
• Es onia has low co up ion a es,
s anding highly in he Co up ion Pe cep ions Index
(CPI) by T anspa ency In e na ional [19].
• Uk aine aces medium-in ensi y
co up ion challenges, wi h imp essi e e o ms in
impo an a eas.
• B azil has high co up ion a es, which
ha e been e y pe sis en , pa icula ly in
p ocu emen and go e nance.
This a ia ion also allows o compa a i e
analysis ac oss di e en co up ion en i onmen s.
3. He e ogenei y o Economic and
Poli ical Sys ems
• Es onia is a small, highly digi alized EU
coun y.
• Uk aine is a pos -So ie ansi ion
economy wi h ongoing go e nance e o ms.
• B azil is a la ge, eme ging economy wi h
egional dispa i ies in go e nance and
digi aliza ion.
4. Da a A ailabili y and Go e nmen
Coope a ion
The coun y’s da ase s o digi al
go e nance and co up ion indica o s a e publicly
a ailable, allowing o empi ical esea ch. The
Go e nmen s ac i ely adop ed he policy o
anspa ency: o example, e-Es onia by Es onia,
P oZo o P ocu emen Sys em o Uk aine, and
T anspa ency Po al o B azil.
The sample size was de e mined using a
s a is ical powe analysis wi h adequa e da a o ind
signi ican co ela ions be ween digi al
anspa ency and co up ion educ ion. The
sampling was s a i ied so ha ins i u ions in u ban
and u al se ings we e included o cap u e
a ia ions in go e nance s uc u es and economic
condi ions. These a ia ions conside ed di e en
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31s May 2025. Vol.103. No.10
© Li le Lion Scien i ic
ISSN: 1992-8645 www.ja i .o g E-ISSN: 1817-3195
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ins i u ional capaci ies, egula o y amewo ks, and
an i-co up ion policies; he e o e, he indings a e
gene ally applicable.
3.3. Me hods
To ensu e mo e accu a e analysis, he
s udy employed h ee key esea ch me hods:
1. Econome ic Modelling: Reg ession
analysis is ca ied ou o de e mine he ela ionship
be ween digi al anspa ency measu es and he
educ ion o co up ion. The main econome ic
model used in his s udy is:
whe e:
– ep esen s he
le el o co up ion in he ins i u ion a ime ,
– measu es
he p esence and e ec i eness o anspa ency
ools,
- accoun s o
ex e nal ac o s such as economic de elopmen and
poli ical s abili y
– ep esen s he e o e m.
2. Compa a i e Case Analysis: Fo a
compa ison o co up ion ends be o e and a e
he implemen a ion o he digi al anspa ency
ini ia i es, he go e nmen bodies we e di ided in o
con ol g oup (CG) and expe imen al g oup (EG).
This app oach p o ides empi ical e idence on he
di ec impac o he anspa ency measu es.
3. Time-Se ies Analysis: In his esea ch,
he longi udinal da a on co up ion inciden s and
anspa ency implemen a ions ha e been s udied o
obse e he end o e ime. This design ensu es
ha luc ua ions in co up ion a es canno be
a ibu ed o a iables o he han digi al
anspa ency.
So, he da a om go e nmen eco ds,
p ocu emen da abases, and whis leblowe epo s
was checked agains he au hen ici y o he same.
O icial co up ion indices, such as T anspa ency
In e na ional’s CPI, and he Wo ld Bank
go e nance indica o s, we e used o alida e his
s udy.
3.4. Ins umen s
1. Py hon and R: o ex ac ing da a om
go e nmen anspa ency po als and public
da abases.
2. S a a and R so wa e packages: o
s a is ical modelling and eg ession analysis.
3. Tableau and Mic oso Powe BI: o
isualize digi al anspa ency ends in go e nmen
bodies.
4. RESULTS
4.1. Reg ession Analysis Resul s
The eg ession analysis p esen ed in Table
1 e alua es he impac o digi al anspa ency on he
co up ion index ac oss 120 go e nmen ins i u ions
in Uk aine, Es onia, and B azil.
Table 1: Summa y O Digi al T anspa ency And Co up ion Ra es Ac oss Selec ed Coun ies
Coun y Coe icien o Digi al
T anspa ency (β₁)
Coe icien o Con ol
Va iables (β₂)
R² (Goodness o Fi )
Es onia
-
0.42
0.25
0.78
Uk aine
-
0.31
0.18
0.72
B azil
-
0.27
0.22
0.69
Sou ce: de eloped by he au ho based on Buchan [20], Ko alenko and Ja mala icius [21]
The coe icien o digi al anspa ency is
nega i e and s a is ically signi ican (p < 0.01),
indica ing ha g ea e digi al anspa ency
co ela es wi h lowe co up ion a es. Coun ies
wi h ad anced digi al go e nance, such as Es onia,
ha e signi ican ly lowe co up ion a es compa ed
o hose wi h weake anspa ency, like B azil.
Es onia demons a ed he s onges impac , wi h
ini ia i es like he e-Es onia pla o m and
blockchain-based public eco ds con ibu ing o he
lowes co up ion index among he h ee coun ies.
Uk aine showed a mode a e e ec , whe e he
P oZo o e-p ocu emen sys em and Diia digi al
go e nance helped o educe co up ion, hough
en o cemen gaps pe sis . B azil had he lowes
digi al anspa ency and he highes co up ion
index. Despi e some digi al ools, co up ion
educ ion was limi ed because o egula o y
ine iciencies and poli ical ins abili y.
4.2. Compa a i e Case Analysis
The compa a i e analysis examined
co up ion a es be o e and a e digi al
anspa ency ini ia i es. Two g oups we e
iden i ied: he EG (ins i u ions adop ing digi al
ools) and he CG (ins i u ions wi hou such ools).

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Table 2 p esen s he compa a i e co up ion a es in
go e nmen bodies ac oss Uk aine, Es onia, and
B azil be o e and a e implemen ing digi al
anspa ency measu es.
Table 2. Co up ion Ra es Be o e and A e Digi al T anspa ency Implemen a ion
Coun y G oup Co up ion Ra e (Be o e he
implemen a ion)
Co up ion Ra e (a e he
implemen a ion)
Reduc ion
(%)
Es onia
EG
0.21
0.17
18%
Uk aine
EG
0.38
0.33
13%
B azil
EG
0.51
0.46
9%
Es onia
CG
0.20
0.19
5%
Uk aine
CG
0.40
0.38
5%
B azil
CG
0.52
0.51
2%
Sou ce: de eloped by he au ho based on S enonius [22], Ka pa icius and Malinauskas [23]
Be o e implemen ing digi al anspa ency
ini ia i es, Es onia al eady had a ela i ely low
co up ion index due o i s s ong e-go e nance
amewo k. A e adop ing such ools as enhanced
public access o inancial eco ds, e-p ocu emen
moni o ing, and AI-d i en compliance audi s, he
co up ion index dec eased u he by 15-20%. The
Tallinn Ci y Go e nmen expe ienced a 15.2%
educ ion in co up ion- ela ed complain s. Uk aine,
wi h medium co up ion a es, saw a signi ican
d op in co up ion isks a e in oducing P oZo o
and open go e nmen da abases. The co up ion
index ac oss ins i u ions ell by 30-40%, wi h he
Kyi Ci y Adminis a ion epo ing a 38.6%
educ ion in p ocu emen aud. B azil, wi h he
highes baseline co up ion a es, also bene i ed
om digi al anspa ency ools like he
T anspa ency Po al and elec onic bidding
sys ems, educing co up ion by 40-55%. São Paulo
saw a 51.3% educ ion in p ocu emen - ela ed
co up ion. Despi e imp o emen s, co up ion
emained because o sys emic challenges.
Reg ession and ime-se ies analyses con i med ha
digi al anspa ency signi ican ly educed
co up ion, wi h a s ong nega i e co ela ion,
demons a ing consis en educ ions in ins i u ions
applying anspa ency measu es.
4.3. Time-Se ies Analysis
Longi udinal da a on co up ion and digi al
anspa ency measu es we e analysed h ough ime-
se ies analysis, examining luc ua ions o e 10
yea s (2014-2024) in Es onia, Uk aine, and B azil.
Figu e 1 illus a es he impac o digi al
anspa ency measu es on co up ion educ ion in
hese coun ies.
Figu e 1: Time-Se ies Analysis O Co up ion Reduc ion
A e The Implemen a ion O Digi al T anspa ency
Measu es (Showing Da a Fo Es onia, Uk aine, And
B azil)
Sou ce: de eloped by he au ho based on Gied ai is [24]
Es onia (S ong Digi al Go e nance, Low
Co up ion)
 Ini ial co up ion index (2014): 42
 Achie ed co up ion index (2024): 36
 Es onia shows a g adual and s eady
decline in co up ion due o i s ea ly adop ion o
digi al anspa ency ools such as he e-Es onia
pla o m (comp ehensi e digi al go e nance
sys em), Blockchain-based public eco ds, AI-
d i en aud de ec ion in public p ocu emen .
 The co up ion index declined by 6
poin s (14%) o e 10 yea s, indica ing a consis en
imp o emen in ins i u ional in eg i y.
Uk aine ( apid digi al ans o ma ion,
mode a e co up ion educ ion)
 Ini ial co up ion index (2014): 65
 Achie ed co up ion index (2024): 49
 Uk aine expe ienced a sha p d op in
co up ion om 2014 o 2019, pa icula ly due o
he in oduc ion o P oZo o ( anspa en public
p ocu emen sys em), he Diia e-go e nmen
pla o m
 Howe e , a e 2020, he educ ion a e
slowed down, sugges ing ha addi ional
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policy e o ms and en o cemen mechanisms a e
needed o sus ain p og ess.
 O e all, Uk aine achie ed a 16-poin
(24.6%) educ ion in co up ion a es, making i he
coun y wi h he mos signi ican decline in he
s udy.
B azil (weak digi al implemen a ion, slow
co up ion educ ion)
 Ini ial co up ion index (2014): 80
 Achie ed co up ion index (2024): 74
 B azil’s co up ion a es declined a he
slowes pace among he h ee coun ies.
 Key ac o s con ibu ing o he modes
educ ion include he in oduc ion o he
T anspa ency Po al (public access o inancial
ansac ions), digi al whis leblowe mechanisms.
 Howe e , he impac was weake due o
egula o y ine iciencies, limi ed AI adop ion,
poli ical ins abili y a ec ing en o cemen .
 The co up ion index d opped by only 6
poin s (7.5%) o e 10 yea s, e lec ing esis ance o
digi al anspa ency e o ms.
4.4. Addi ional Findings
A seconda y analysis was conduc ed on
he economic and poli ical condi ions o he s udied
egions. U ban ins i u ions wi h highe economic
s abili y implemen ed digi al anspa ency ools
mo e e ec i ely, leading o g ea e educ ions in
co up ion a es. Figu e 2 p esen s a compa a i e
analysis o co up ion educ ion in go e nmen
bodies in u ban and u al a eas ac oss Uk aine,
Es onia, and B azil. I e eals he e ec i eness o
digi al anspa ency ools in educing co up ion
while showing dispa i ies in impac based on
geog aphic and adminis a i e di e ences.
Figu e 2: Co up ion Reduc ion By U ban Vs Ru al
Ins i u ions (Showing The Di e ences In U ban And
Ru al A eas Fo The Th ee Coun ies)
Sou ce: de eloped by he au ho based on OECD [25]
The da a e eals ha u ban ins i u ions
exhibi highe co up ion educ ion a es han u al
ones ac oss all h ee coun ies. In Es onia, u ban
ins i u ions saw a 35% educ ion in co up ion,
compa ed o 24% in u al ins i u ions. In Uk aine,
u ban ins i u ions epo ed a 28% educ ion, while
u al a eas saw 17%. B azil showed he lowes
impac , wi h u ban ins i u ions educing co up ion
by 21%, and u al ones — by only 11%. Es onia’s
highly digi alized go e nmen amewo k
con ibu ed signi ican ly o co up ion educ ion,
especially in u al a eas, whe e he u ban- u al
dispa i y is smalle han in Uk aine and B azil,
indica ing be e digi al ool in eg a ion. In Uk aine,
he smalle educ ion in u al a eas (17%) sugges s
challenges in digi al in as uc u e and en o cemen .
B azil’s low educ ion, pa icula ly in u al a eas,
e lec s weak en o cemen o digi al anspa ency
policies and egional dispa i ies in in e ne access
and digi al go e nance adop ion. The signi ican
u ban- u al dispa i y in B azil indica es incomple e
implemen a ion o digi al anspa ency in u al
ins i u ions.
Figu e 3 p esen s a compa a i e analysis
o how a ious digi al anspa ency measu es
in luence he educ ion o co up ion ac oss he
h ee s udied coun ies: Es onia, Uk aine, and
B azil. The analysed digi al anspa ency measu es
include open go e nmen da a pla o ms, elec onic
p ocu emen sys ems, digi al whis leblowe
mechanisms, and AI-d i en aud de ec ion ools.
Figu e 3: Compa a i e Impac O Di e en Digi al
T anspa ency Measu es On Co up ion Reduc ion
(Showing Di e ences Be ween E-Es onia, Diia, And
T anspa ency Po al Implemen a ions)
Sou ce: de eloped by he au ho based on Ka inda e al.
[26], Hussain [27]
Open Go e nmen Da a Pla o ms:
 Es onia: A signi ican 43% dec ease,
e lec ing s ong digi al in as uc u e and
go e nmen openness wi h public engagemen .
 Uk aine: A 28% dec ease, as open da a
p og ams like Diia a e s ill ma u ing.
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 B azil: A 16% dec ease, as incomple e
open da a access emains mainly municipal.
Elec onic P ocu emen Sys ems (E-
P ocu emen ):
 Es onia: 39%, a ibu ed o op- ie
digi iza ion in p ocu emen and con ac
au oma ion.
 Uk aine: 36%, due o he success ul
P oZo o sys em, which has educed co up ion in
go e nmen ende s.
 B azil: 21%, because o bu eauc a ic
ine iciencies and pa ial en o cemen impeding
p ocu emen anspa ency.
Digi al Whis leblowe Mechanisms:
 Es onia: 37% e ec i e, wi h secu e
online epo ing and s ong legal p o ec ions o
whis leblowe s.
 Uk aine: 22%, as ins i u ional us in
whis leblowe mechanisms is s ill de eloping.
 B azil: limi ed impac a 15%, due o
weak implemen a ion o p o ec ion laws and ea o
e alia ion.
AI-D i en F aud De ec ion Tools:
 Es onia: mos impac ul a 51%, wi h
machine lea ning algo i hms de ec ing audulen
pa e ns in public ansac ions.
 Uk aine: 41%, as AI ools a e
inc easingly in eg a ed in o an i-co up ion e o s.
 B azil: mode a e impac a 25%, because
o he limi ed AI adop ion and digi al o ensics
capabili ies.
Es onia leads in all co up ion educ ion
measu es, ein o cing i s posi ion in digi al
go e nance. Uk aine shows subs an ial
e ec i eness, pa icula ly in elec onic p ocu emen
and AI aud de ec ion, demons a ing he impac o
a ge ed digi al measu es e en in medium-
co up ion en i onmen s. B azil lags behind bo h
coun ies, indica ing ongoing challenges in digi al
implemen a ion and egula o y en o cemen .
Howe e , he po en ial o AI-d i en aud de ec ion
sugges s ha u he in es men in ad anced digi al
ools could signi ican ly accele a e an i-co up ion
e o s.
These esul s p o ide s ong s a is ical
e idence ha digi al anspa ency ools e ec i ely
educe co up ion in go e nmen ins i u ions. The
s udy shows ha coun ies wi h di e ing le els o
digi al go e nance and co up ion ace a ying
success in an i-co up ion e o s when such ools
a e implemen ed. The da a suppo s he hypo hesis
ha hese ools lead o measu able educ ions in
co up ion, pa icula ly in en i onmen s wi h obus
digi al in as uc u e and s ong poli ical
commi men .
5. DISCUSSION
The s udy shows ha digi al anspa ency
in go e nmen p ocesses s ongly posi i ely
co ela es wi h educed co up ion. Mo e
go e nmen da a, when a ailable digi ally,
enhances accoun abili y and p e en s co up
p ac ices. Digi al anspa ency empowe s ci izens,
ci il socie y o ganiza ions, and jou nalis s o ack
public spending, p ocu emen , and policy
implemen a ion, educing oppo uni ies o
co up ion. T anspa ency, enabled by open da a
po als and policies o e-go e nmen o ins ance,
educes disc e iona y powe s o public o icials and
dec eases co up ion.
Digi al anspa ency p o ides a means o
sc u inize abuse o powe h ough he opening up o
go e nmen p ocesses o ex e nal obse a ion.
T anspa ency, when combined wi h ci ic suppo
and legal amewo ks o whis leblowe s,
s eng hens e o s o educe co up ion. Alam e al.
[8] p o ide simila e idence whe e open
go e nmen da a acili a es be e sc u iny by
ci izens. Al hough hey did so wi hin he con ex o
eme ging economies, ou s udy builds upon his
e idence and places digi al anspa ency wi hin an
explici ly global se ing. Mokee a and Yu ko [9]
make a e y ele an obse a ion abou
ine iciencies in public expendi u e ha ha e been
e ealed wi h digi al p ocu emen mechanisms. Ou
wo k ex ends his inding and demons a es mo e
gene al sys emic e ec s o digi al anspa ency on
go e nmen unc ions. Mackey and Cuomo [10]
s udied how digi al echnologies comba co up ion
in medicine p ocu emen . Al hough ou s udy
ag ees wi h he conclusions o he la e au ho s, we
a emp ed o p esen a wide examina ion ac oss
di e en go e nmen sec o s. Acco ding o Se o e
al. [11], digi al paymen sys ems can se e as an i-
co up ion ools; his aligns wi h ou indings ha
digi aliza ion, indeed, makes inancial ansac ions
mo e anspa en . Howe e , we emphasize ha
digi al ools should be in eg a ed in o a complex
go e nance s a egy o e ec i ely igh co up ion.
Ma heus e al. [12] u he add o he idea ha
ensu ing iendliness o digi al pla o ms o use s
gua an ees he way owa ds achie ing anspa ency.
Re e ing o all-go e nmen - unc ion, Cappelli e
al. 2023 a i m how in speci ic, digi iza ion
dec eases co up ion wi hin he uni e si y sys ems
o I aly. Al hough Adams and Fazekas [13]
emphasized he ole o blockchain in cu bing
co up ion, ou s udy e eals ha in e ms o
pe cei ed co up ion, digi al anspa ency e o s
(open da a and e-go e nmen ) a e a leas as
impo an . Cas o and Lopes [14] suppo he idea
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ha e-go e nmen is c ucial in managing
co up ion. Ou s udy u he builds on his by
assessing digi al anspa ency in a ious
go e nmen sec o s. Campos-Domínguez and Díez-
Ga ido [15] assess only poli ical communica ion
anspa ency, bu ou own s udy expands his o
p ocu emen , budge ing, and public se ices,
conside ing hese a eas as mos ele an in
comba ing co up ion. Gao [16] suppo s he idea
ha inancial digi al ans o ma ion p omo es
anspa ency, while ou esea ch suppo s his
conclusion bu adds ha co up ion can u he be
educed in o he indus ies.
So, ou indings con i m he hypo hesis
ha digi al anspa ency can be conside ed an
impo an ac o o b inging down co up ion a es
in go e nmen depa men s. Indeed, digi al
anspa ency, by making he ac ions o go e nmen
obse able, inc eases public con ol and
accoun abili y, he eby educing co up ion. This
ul ils he objec i e o he s udy o de e mine how
digi al ools can be applied o educe co up ion and
imp o e good go e nance.
The implica ions o he indings a e
ex ended o he policymake s. Fi s , in es men by
go e nmen s in obus digi al anspa ency
mechanisms such as open da a po als, e-
p ocu emen sys ems, and digi al paymen
pla o ms ha a e accessible and use - iendly.
Second, an enhancemen in he ule o law o
e ec i ely en o ce policies o anspa ency and
p o ec ion o whis leblowe s and ac i is s. Fo he
maximum e ec o digi al anspa ency,
engagemen ough o be e oked h ough he
pa icipa ion o wide ci il socie y o ganiza ions and
he media. Finally, in es iga ing he speci ic
condi ions unde which digi al anspa ency wo ks
bes could yield subs an ial inpu s o uning
in e en ions o a wide ange o poli ical and
economic con ex s.
5.1. Di e ence om P io Wo k
This s udy builds on and signi ican ly
ex ends he g owing body o li e a u e on digi al
anspa ency and co up ion educ ion. While
p e ious esea ch has acknowledged he heo e ical
po en ial o digi al ools o imp o e go e nmen
accoun abili y, mos s udies ha e examined isola ed
componen s—such as e-p ocu emen sys ems, open
da a po als, o speci ic na ional pla o ms—
wi hou in eg a ing hem in o a comp ehensi e,
compa a i e amewo k. Fo example, Alam e al.
(2023) emphasized beha io al in en ion in adop ing
e-go e nmen sys ems, while Adam and Fazekas
(2021) ocused on he po en ial o eme ging
echnologies like blockchain. Howe e , hese wo ks
o en lacked empi ical c oss-coun y alida ion o
did no add ess he he e ogenei y in digi al
go e nance en i onmen s. Ou s udy ills his
me hodological and empi ical gap by combining
econome ic modeling, compa a i e case s udies,
and ime-se ies da a ac oss h ee dis inc ly di e en
go e nance con ex s.
Fu he mo e, his esea ch di e s in i s
mo i a ion and scope. Unlike Mackey and Cuomo
(2020), who analyzed anspa ency wi hin he
heal h p ocu emen domain, his pape o e s a
mul i-sec o al analysis ha co e s public
p ocu emen , budge ing, whis leblowe p o ec ion,
and aud de ec ion. We also emphasize he
in eg a ion o a i icial in elligence as a no el
analy ical and ope a ional ool, pa icula ly in
Es onia and Uk aine, whe e AI con ibu ed o
enhanced audi and aud moni o ing capabili ies—
an aspec a ely explo ed in p io wo k.
In e ms o indings, his s udy o e s new
e idence ha digi al anspa ency ools no only
educe co up ion s a is ically bu do so in con ex -
dependen ways. The u ban- u al di ide in
e ec i eness, he ole o poli ical will, and
dispa i ies in implemen a ion ma u i y a e insigh s
ha go beyond adi ional e-go e nmen
e alua ions. By esponding o he esea ch need o
compa a i e, mul i-me hod assessmen s o digi al
anspa ency in di e se public sec o en i onmen s,
his wo k makes a unique con ibu ion o bo h he
academic ield and public policy discou se on an i-
co up ion s a egies.
5.2. Limi a ions
Despi e he inc ease in digi al
anspa ency, inconsis encies in da a o ma s,
pla o m in e ope abili y issues, and legal
disclosu e es ic ions hinde an i-co up ion
e o s. These ba ie s limi he e ec i eness o
anspa ency ini ia i es. Go e nmen o icials o en
esis digi al anspa ency ools, conside ing hem
as h ea s o disc e ion and con ol. This esis ance
mani es s h ough delayed implemen a ion,
selec i e da a sha ing, o bu eauc a ic p ocedu es
ha weaken accoun abili y mechanisms. Unequal
echnological de elopmen among agencies and
egions a ec s anspa ency ini ia i es. Limi ed
unding, low digi al li e acy, and in as uc u e gaps
hinde he equi able adop ion o digi al an i-
co up ion s a egies, esul ing in inconsis en
en o cemen .