Özet:

The issue of budgeting public services is one of the important problems of our age. Public services, which meaning the totality of social needs undertaken by the state, require a financial policy in their establishment and implementation. The state budget, which is the most concrete indicator of this financial policy, is an economic policy instrument for the regular delivery of public services to those who benefit from them. The predominance of the economic nature of the state budget does not mean that it does not have a social aspect. In countries where the social state approach prevails, the budget is considered to be an instrument for ensuring social equality and human rights. It is often stated that the state budget should be planned accordingly to eliminate the social inequality that exists against some disadvantaged groups in society, especially children. Based on this necessity in the study, conceptual explanations were first made and in the light of international documents specific to children, The legal framework for budgeting that is sensitive to the child and the child's rights has been drawn. The study aims to provide guidance in integrating budgeting approaches based on human rights, and in particular children's rights, with the public services provided by central and local governments.

Anahtar Kelimeler: