Abstract:

The Ottoman State has used the budgets as a tool to question the effectiveness of its resources, to control the production performance, to keep its memory alive and to develop rapid and effective policies against possible negative effects, including the financing of wars. The study Tarhuncu Ahmed Pasha's budget (Layihah) in the framework of the example aims to identify the characteristic characteristics of the Ottoman state budgets in the classical period. For this purpose, the account cetvels (icmâles, summaries) created and modern historians called the budget were studied. The modern literature has been identified and examined in new assessments on the subject. The result of the study is that although the classical period Ottoman state budgets do not have the principles of today's budgeting; the normal income and expenditure figures are far beyond meaning, it is renewed over time, it has an original and dynamic character and it reflects the characteristics of the age. However, it has been seen that these budgets are not binding, that they do not include all income and expenditure, that they are not one-type regulated and that they are not future-oriented.

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