Bütçe Hakkından Kamu Bütçesine: Osmanlı’dan Günümüze(From the Budget Right to the Public Budget: From the Ottoman Empire to the Present)

Abstract

A budget is an economic plan, a political document in which the legislature authorizes the executive to receive revenues and make expenditures.The first document in which the budget right is included the Magna Carta Libertatum. Other countries and Turkey were also affected by this document that appeared in the UK, and budgets in the modern sense began to be made in accordance with the classical budget system in the Tanzimat Period. Since the General Accounting Law No. 1050, which was accepted as the financial constitution in Turkey, could not adapt to the developing and changing public financial management, the Public Financial Management and Control Law No. 5018 was adopted in 2003 and started to be implemented. With Law No. 5018, which is a financial reform in Turkey, the process of preparing, implementing and auditing the budget has completely changed and a performance-based budget system has been introduced. The aim of this study is to investigate the budget process in Turkey based on the development of the budget right in the United Kingdom, France, the United States and Germany. The legal bases and budget systems of the budget applied from the Ottoman Empire to the present are discussed. Due to the problems experienced in the performance-based budget system, the performance-based program budget system was gradually introduced in 2020. This budget system, it is aimed to provide the budget-plan relationship and an output-result-oriented understanding. However, it is expected that the targets will be reached in time in the system, which is still in its infancy.

Keywords

• budget right
• public budget
• budget systems