The role and imporance of social budgeting on decreasing poverty problem

In this study " The Role and Importance of Social Budgeting on Decreasing Poverty Problem", it is emphasized the importance of social budget that could be the solution in poverty reduction which is the most important problem of societies. In this context, the literature on poverty has been analyzed in details, the types, reasons and measurement methods of poverty are explained. Then, with emphasis on the concept of social budget, it has tried to explain the content of social budget. The relationship between social budget and poverty is examined in terms of selected countries and it has tried to reveal the impact of social budget on poverty according to these data. In this respect, it is concluded that the impact of social transfers, an important element of social budget, on poverty is positive. It is discussed the social budgeting in Turkey and revealed which budgeting items in general budget should be considered as social budget. It is concluded that the impact of social transfers in Turkey on poverty is weaker, compared to selected countries. Keywords: Poverty, Social Budgeting, Social Security, Social Transfers