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.
budget is a law based fiscal plan and cost mean clear public services that government plans to bond public spaces stemming from public services and public revenues ın the 21st century in which rapid leadership and changes take placencies on budgeting have changed in parallel with the changing budget functions and the fundamental goal has been to change the order to realize this goal performancebased budgeting system is associated with a country affected by new budgeting arbitrations turkey has passed the public financial management and control law numbered 5018 performance changes in compliance with the change in 2007 based on the change of the change in the change in the change of the economics in 2006 and in the change in the current change in 2006