Abstract:

Budget is a fiscal means ready for a multiple use sometimes doing a duty of an incentive and sometimes a duty of brake according to the flow of economic events providing a continuous harmony in the country’s economy according to the conjuncture by taking a large sum of national income through taxes and other public revenues and distributing these revenues as public expenditures. Budget is crucial from the point of showing the estimates of revenues and expenditures in the public sector in a certain time of period (covering a year). Being an important means of economic policy, the budget gains importance with regard to providing economic and fiscal balance in the country and assumes an important role in the success of country policies time and ground adjustments. In the study, firstly budget is handled theoretically and General Government Budget in Turkey between the years 2002-2016 was analyzed, and then analysis and investigation of various budget items were performed from the point of fiscal discipline. As a result, it was observed that no concessions were made to the fiscal discipline in the Turkish General Government Budget despite many negations occurred in the World and Turkey.