Özet:

Social budget is an important fiscal policy tool to increase the quality of life of societies. The social budget has two aspects. The first is income and the second is the spending direction. To give a general definition social budget; as an important tool of budget policy, increasing the quality of life, combating poverty, ensuring fair income distribution, in order to increase the disposable income of persons with the direction of income and expense is the budget. Social expenditure constitutes the cost aspect of social budget while social income constitutes social income. The aim of the study is to present the concept of social public income and its theoretical framework as a contribution to the literature. Studies in the literature on social budget are generally on social expenditure. In this context, the definition of the concept of social public income and the factors affecting social public income will be evaluated

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