The practices of Fiscal Constitution during since the Ottoman

An economy needs to be conducted under consciousness of fiscal responsibility in order to ensure justice, fiscal discipline and sustainability. Effective resource usage and concomitantly fiscal efficiency accompany fiscal responsibility. The fiscal constitution consisting of fiscal rules underlies these objectives. Aforementioned fiscal rules are to prevent state's arbitrary behavior causing fiscal inefficiency and to provide fiscal discipline and sustainability. This study reveals which documents contain implementations of fiscal constitution applied in various periods since Ottoman Empire and the fiscal rules which were formed depending on these constitutions. The study examines which rule the content of the limitations mentioned in these documents is based on, and the extent to which these rules are encompassed. It demonstrates that the Sultan's tax authorization in Ottoman Empire were restricted by various documents and there are a number of fiscal rule implementations alongside constitutions, laws, programs and treaties in Turkey. However, it is concluded that the fiscal rules are not designated by strict norms. Some fiscal rules, therefore, are suggested in this study.