Özet:

The Covid-19 pandemic has not only put public health at risk throughout the world, but it has also slowed down business operations of countries and brought the industry to a stop. This pandemic required government interference, as well as global measures by international organizations. As a result of the actions and measures implemented, the level of public expenditures has increased significantly. There are various approaches in theory to explain the increase in public expenditures. One of these approaches, the Peacock-Wiseman hypothesis, claims that public expenditure increases by leaps and bounds during extraordinary periods like crisis and war. In this context, the basis of the study is the evaluation of the relationship between the Covid-19 pandemic, which is an extraordinary period, and public expenditures. The aim of this study is to detect the jump levels in sub-components of public expenditures after classifying public expenditures in Turkey according to the Analytical Budget System's Economic Classification during the Covid-19 pandemic period. As a result of the studies on Turkey, when public expenditures during the Covid-19 pandemic are examined according to the economic classification, which is the sub-branch of the analytical budget classification, it was observed that personnel expenses, current transfers, capital expenses and liability component have jumped to a new level and when the relationship between these public expenditures and the pandemic period was examined, it was discovered to overlap with the Peacock-Wiseman hypothesis.

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