Özet:

Budget İs A law based fiscal plan and saving mean showing public services that government plans to undertake, balancing public expenditures stemming from public services and public revenues. In the 21st century in which rapid developments and changes take place, perspectives on budgeting have changed in parallel with the changing budget functions and the fundamental adopted goal has been fiscal discipline. In order to realize this aim, performance-based budgeting system is proposed. As a country affected by new budgeting perspectives, Turkey passed the Public Financial Management and Control Law numbered 5018 and performance-based budgeting system was put into practice. Even though 2006 and 2007 budget performances realized under the law numbered 5018 produced positive results, these results did not have a stable character. 2006 and 2007 budget realizations and approved amounts of current transfers, interest payments and personnel expenditures in 2008 budget are signs of this situation. In addition, the high share of indirect taxes on consumption in public revenues is another negative indicator. The continuance of a successful and permanent budget performance in Turkey depends on economic growth and economic development and in turn structural based developments.

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