The Concept of Budget Management and Evaluation of the Success of Budget Management in Turkey

Abstract

Based on the fact that the budget is a document showing revenues and expenses, it can be stated that budget management has two dimensions. One of these two dimensions is expenditure management, and the other is revenue management. Since the increase in expenditures could not be met with the increase in budget revenues, studies on the budget in the literature focused more on expenditure management. In particular, the efficiency of expenditures has been the main subject of expenditure management. It should be said that especially political concerns come to the fore in the weakness of the budget's revenue side. The politicians' unwillingness to burden the voters with taxes, which is the most crucial revenue, and their thinking of effective spending as a result of their efforts to balance the budget with borrowing, caused them to prioritize the issue of expenditure management. Revenue management evaluates the distribution of public revenues to support this relationship by establishing the relationship between expenditure and revenue under economic and financial balances. Therefore it is aimed to emphasize the importance of the concept of "budget management", to explain that it is possible to be successful in budget management by considering both aspects of the budget document together and to evaluate their place in Turkey by specifying some factors that are effective in the success of the budget within the scope of the study. In the study, the concept of budget management covers the execution of the budget process by considering the factors such as the revenue and expenditure aspects of the budget, the budget system, the role of fiscal rules, planning/programming and political understanding. It has been concluded that successful implementation of these factors is needed to succeed in budget management.

Keywords

• budget management
• budget systems
• turkish budget systems