Özet:

Budget flexibility refers to the room for maneuver in the budget to respond to unforeseen events in the fiscal year. According to the literature and financial legislation, budgets should be flexible to a certain extent. However, it is difficult to say that there is a categorical approach used in the information that is produced about which instruments ensure this flexibility, and how these instruments are used. From this point of view, this study aims to classify the instruments that provide flexibility to Türkiye’s central government budget in terms of expenditure, income, and borrowing, and to examine how these instruments have been used since the date the Public Financial Management and Control Law No. 5018 came into force. In this direction, the limits of the budget flexibility provided via different instruments, and legal arrangements were revealed by reviewing the financial legislation, and how flexibility has been used was examined through the data from onwards 2005. Results show that budget flexibility, especially in terms of expenditures, has been used beyond the limits set by the legislation. This study is expected to contribute to the budget literature by classifying the disorganized flexibility instruments and enable discussions to be made on budget execution through this classification.

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