Özet:

Throughout twentieth century, the budgetary theory has exhausted six budgeting systems including the Classical one. This means one budgeting system per about seventeen years in average, and there were three main causes of these rapid changes: First, the concept of “power of purse” has been evaluated rigidly against the “power of fiscal policy”, in contrast to transformations in economic conjuncture. Second, as a result of insistence on this rigid evaluation, and on classical liberal budgetary principles, there have arisen discrepancies between budgetary structures, means and goals. These discrepancies have been reflected by “one budget constraint”, and thus, budgeting systems have been changed along with economic priorities. Third, due to these discrepancies that hadn’t been handled structurally, “systemic lags” have emerged in terms of tardiness of budgeting systems in following economic conjuncture.

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