Performance - based budgeting in Turkey: Issues and suggestions

DOĞAN, İpek. Performance - Based Budgeting In Turkey: Issues And Suggestions, Master Thesis, Çorum, 2018. The budget is a political document, a political document authorized by the legislature to authorize the receipt of income from the executive body, and to authorize expenditures. Magna Carta is the first document that deals with the budget. It emerged in Britain that also affected other countries and Turkey, the Tanzimat Period budgets in the modern sense began to be made according to the common budget system. Turkey in the fiscal constitution adopted Accounting No. 1050-I could not adapt to the evolving and changing to the General Law on public financial management in 2003 5018 Public Financial Management and Control Law was adopted and began to be implemented. With the Law No. 5018, which has financial quality in our country, the process of preparation, implementation and supervision of the budget has been completely changed and a performance based budget system has been introduced. The purpose of this study was to understand the performance-based budget system is being implemented in Turkey, preparation, implementation, validation and assess the problems faced in the audit process and provide solutions. In this context, the thesis primarily historical development of the concept of the right budget and the budget of Britain, France, Germany, the USA and Turkey were discussed. Britain, France, Germany, the USA and Turkey by examining the PEB system has tried to reach some conclusions for Turkey. Finally, the problems experienced in the PEB system applied in Turkey and solutions were discussed. Key Words: Budget Right, Performance - Based Budgeting