Abstract:

(In Public Fiscal Administration Turkish Budgetory System and Transition to Analytical Budgetory System: A Comperative Perspective) The budget is a majör regulatory tool that provides ali fiscal events in a modern society. However, it states basic financial, economical, institutional and functional aims in public fiscal administration. İn this content, it is necessary that to make special classification in the budget. İn the Turkish fiscal history, the budget almost has been an important regulatory tool providing ali fiscal events and to direct national economy. Before Administrative Reforms the era of İn the Ottoman Empire, budgets have been defined as slide rules. After Administrative Reforms İn that era budgets have became more closer as their modern meanings.Furthermore, İn the Turkish Republic era it has been also a fundamental legal aspect of Turkish fiscal framevvork. On the other hand, the classical classification approch has been practiced in the budgetory process by the governmental bodies until 1973 and later time. After 1973, in Turkish public fiscal administration, in spite of transition to program budgetory system, the effects of classical budgetory system had been continued. İn this subject, the analytical budgetory system has been planned at the end of 1990's. As a result, nowadays, The analytical budgetory approach has implemented by the Turkish govermental bodies to obtain fiscal stability and supervision.

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