The present study aims to conceptualize, introduce, and scientifically investigate a novel construct termed “budgetary infertility” as one of the fundamental yet underexplored challenges in governmental budgeting systems. Employing a qualitative methodology with an analytical and documentary approach in the form of a descriptive–analytical study, data analysis was organized within a three-tier model that examines budgetary infertility from three distinct yet interrelated perspectives. Findings from the three-tier analytical framework indicate that budgetary infertility emerges from the negative synergy and complex interactions among institutional–legal, managerial–organizational, and political–distributional factors. At the institutional–legal level, deficiencies such as weak financial transparency, lack of enforceable budgetary rules, inefficient design of revenue and expenditure regulations, and excessive centralization create fertile ground for inefficiency. These shortcomings directly influence the managerial–organizational level, leading to capacity constraints in resource absorption and utilization, heightened bureaucratic complexity, reduced human capital productivity, and instability in management and policymaking. The results demonstrate that budgetary infertility is a self-reinforcing phenomenon sustained by the adverse interplay across institutional, managerial, and political domains, which, if persistent, can severely undermine the capacity and efficiency of public financial systems. Addressing this phenomenon requires a systemic and integrated approach whereby managerial capacity enhancement, reduction of political interference in resource allocation, and institutional–economic redesign are pursued concurrently.
Type of Study:
Research |
Subject:
financial economics Received: Dec 30 2025 | Accepted: Sep 01 2025 | ePublished: Sep 01 2025