An assesment of public losses in Turkish public financial law

With the Public Financial Management and Control Law No. 5018, which is the basis of the change and transformation in the Turkish Public financial management system and its financial legislation, the concept of "Public Loss", which was previously expressed in different ways in the Turkish financial legislation, has been defined, how it will be determined, monitored and collected, and what are its elements. It is stated that. The purpose of this thesis is; Understanding, explaining, criticizing where necessary, making and evaluating the concept of "public loss" which takes its place in Turkish Public Financial Law with the Public Financial Management and Control Law No. 5018, along with its historical development. For the purpose of the study, the issues causing hesitations regarding public loss legislation were evaluated together with the dispute between the judicial bodies and some suggestions were made as a result. Key Words: Public Loss, Law No. 5018, Imperfect Liability, Public Officer