Özet:

Human rights-sensitive budgeting is one of the social budgeting practices that are focused on improving the situation of disadvantaged groups. This approach of budgeting is a practice that leads to how to prepare government budgets for a rapid and effective meeting of individual and social needs, rather than a budget technique. In this study, the central government budget in Turkey has determined the human rights-related budget pen. When budget penses related to human rights are determined, public services are grouped according to functional classification. The last part of the study examined whether human rights-related budget allocations and public spending meet the obligations determined by the United Nations and all Member States must comply with. The time limit for the study is between 2006 and 2018. Data for the years 2006-2017 is collected from the official website of the Budget and Financial Control General Directorate, and data for the year 2018 is collected from the official website of the Accounting General Directorate. The aim of the study is to emphasize the relationship between human rights and the state budget and to make a budget analysis in Turkey that is sensitive to human rights.

Özet:

Human rights budgeting is an application of social budgeting that places importance on improving the situations of disadvantaged citizens. Rather than a budget technique, this budgeting approach is an application that guides how state budgets should be designed to be provided the needs of individuals and society fastest and most effective. In this study, the budget items which are related to human rights are determined in the context of the central government budget in Turkey. While determining the relationship between human rights and budget items, public services have been grouped according to functional classification. In the last part of the study, it has been researched that whether the budget appropriations and expenditures related to human rights meet the obligations set by the United Nations, and which all member states must comply with. The time limit of the study is between 2006-2018 years. The data belonged to 2006-2017 years have been collected from the official websites of the General Directorate of Budget and Financial Planning (BUMKO), and the data belonged to the 2018 year have been collected from the official website of the General Directorate of Public Accounts. The study's aim is to highlight the relationship between human rights and state budget and to perform a human right budgeting analyze in Turkey.

Anahtar Kelimeler: