Transformation in budget systems and an assessment of Turkey within the framework of the new budget approaches

Budgets, which ensure that financial transactions such as collecting revenues and spending are made within a plan, have been an important part of state administration throughout history. With the emergence of the budget right, changes in the understanding of state administration occurred and the grounds orld greatest democratization movements in human history were prepared. In budgetary practices carried out with simple techniques for a long time, new orld requirements have emerged with the increase in revenues and expenditures over time. Budget systems have developed continuously in order to meet the needs in the most efficient way with scarce resources. Especially, with the emergence of the concept of social state, systems that allow performance auditing and aim at carrying out every stage of the budgeting process in a planned manner have been implemented. It is seen that the needs of people have started to change and increase with the changing orld order. Budget systems shaped according to these changes have become applications in which social objectives are also carried out. Social budget, participatory budget, gender budget and green budget systems, which are described as new budgeting approaches, are seen as the required budget applications of today's orld. However, it has been observed that these systems have narrow application areas in many countries including our country. In the study, the transformation processes of budget systems are discussed and the relations of new budget approaches with these systems are examined. The budget systems and financial developments implemented in our country were analyzed. In this context, it is aimed to determine the necessary conditions and regulations to expand the application areas especially in our country, by examining the application examples of the new budget approaches where social objectives are at the forefront.