An evaluation on the budgetary practices of the Republican Period

In the 21st century, the phenomena of globalization with its increasing impact influences the global economies more than ever. Globalization which forecast the social, economic and politic integration of the world countries influenced the understanding of government and caused changes the duty, role and functions of the government. In parallel with this change, government's duties, roles and responsibilities in finance faced a change and the new economic system was founded. One of the elements that the new understanding of the new government emerged by the new economic system affected is the budgeting system. In public finance management, one of the most important functions of the budget which is an important means to perform the actions of the government is to provide the balance between funds and expenditures. The budget which provides balance between public services and funds struggles to performs this function via classification of the systematics used. So as to observe the role of the government in finance, it is necessary to see the ratio of the total public expenditures in GDP. In this context, the budgeting systems used until the first years of the 1990's were not able to provide the rational use of the public funds, and could not provide the fund balance due to such reasons as increasing operations, the effects of the interest and pressure groups and due to the lack of a certain method in assignment of the funds. The purpose of this study is to reveal the chronology of our country's budgeting journeys and to map the budgeting systematics used until recently both in our country and in the world. After all, a country integrated into World economy cannot be expected not to get influenced by the international financial and economic progresses. In this study, our budgeting history is tried to discuss with a critical approach in the light of the budgeting systems, budgeting theories and applications. In the literatüre, there exist far-reaching written and interactive sources; however, empirical and analytical studies could not be found. Key Words: Budget, Budgeting Systems and Theories, Budgets in Turkey