Özet:

Ensuring fiscal discipline in a country is an important factor in maintaining economic sustainability. Increasing budget deficits of countries over time and financing methods of these deficits negatively affect their fiscal disciplines. It is observed that many countries apply fiscal rules by imposing some restrictions on spending and borrowing to ensure fiscal discipline. Public Financial Management and Control Law No. 5018 in Turkey with the financial rules, and thus is considered as an important law for ensuring fiscal discipline. In this study, the concepts of fiscal discipline and fiscal rule are discussed from a theoretical framework. Besides, Public Financial Management and Control Law No.5018 which carrying an important feature of the fiscal rule in Turkey are evaluated regulations and principles to ensure fiscal discipline. the ability of this law to ensure fiscal discipline has been evaluated.

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