Analysis of medium term expenditure framework applied in public sector in a national and international context

In this study the reasons of the countries that want to apply Medium Term Expenditure Framework (MTEF) and the ability of the framework for controlling the public expenditure in Turkey has been analysed. During the study as general, books and research reports that are published and surveys that are realized by international institutions had been used.In the first chapter of the thesis development of a theoretical framework has been targeted by giving definition and implementation phases of MTEF. In the second chapter of the study, country cases for the implementation of MTEF have been presented. In the third chapter of the study, system had been examined on Turkey basis.At the end of the research the basic reasons of the countries that want to apply MTEF has been determined as improving budget performance, strengthening the connection between government priorities and prepared budgets and improving the quality of public service delivery.The best implementation of system within the context of public expenditure control has been realized in Australia among the analysed countries. The system that is implemented in Turkey has provided a recovery in the context of controlling public expenditure except the year 2009 since 2006.Key Words: Medium Term Expenditure Framework, Medium Term Programme, Medium Term Financial Programme