Effect of Public Budget Transparency on Citizens Trust in Government Institutions in Nigeria

Abstract

This study explored the effect of public budget transparency on citizens' trust in government institutions in Nigeria using a qualitative phenomenological approach. The research focused on capturing citizens’ lived experiences and perceptions regarding the accessibility, clarity, and openness of budget information, and how these factors influence their trust in institutions such as ministries, departments, local councils, and revenue agencies. A total of 30 participants, purposively and snowball-selected from South-West, North-Central, and South-South geopolitical zones, were engaged through semi-structured interviews. Participants included civil society members, youth advocates, community leaders, market association members, and local taxpayers with exposure to budget processes. Data collection involved both face-to-face and virtual interviews, each lasting 45–60 minutes, and was analyzed using thematic analysis guided by Braun and Clarke’s six-phase framework with NVivo software. The findings revealed that limited access to timely and comprehensible budget information, coupled with weak public engagement, significantly undermines citizens’ trust in government institutions. The study concludes that enhancing public budget transparency through inclusive, accessible, and accountable practices is critical to restoring institutional trust in Nigeria.