Özet:

Purpose- When the financial structure of the Ottoman Empire was examined, a similar budget implementation as in Western countries was organized in 1855 with the central administration budget for the first time, in other words the general budget under the name of " Hazine-i Celile Muvazene Defterinin Suret-I Tanzimine Dair Nizamname” Methodology- Although there is no current budget practice as it is now, there is some kind of definite accounts documenting the yearly income and expenditures of the central treasury and reflecting the final accounts of the year. In this framework, the Ottomans were allocating the revenues from certain sources to certain services. In this period, the calculation of the state revenues and the annual expenditures of the public expenditures and the registration of the records were done. Income was not based on expenses, instead the expenses was based on income. Findings- Therefore, although the Ottoman Empire did not have a proper budget structure as it is in present time, it does not mean that the income and expenses were not recorded. As a matter of fact, this study will examine the possession of a bureaucratic state structure of the Ottomans and emphasize that every financial practice is kept a record. Conclusion- In addition, this study will focus on how the Ottoman Empire had set out a budget policy since its foundation and explain the importance of transition into Western budgetary practices. However, based on the sources of the Prime Ministry Ottoman archives, one year salary conditions will be tried to be determined according to the month income of the top level official of the Ottoman Empire of 1887.

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