Abstract:

The budgetary process in a country is affected by the structure of the executive and legislative branches of the government and the distribution of power among these units. This study sets out to explore the effects of the change in these structures and power distribution on the budgetary system. Two main research questions are investigated: 1) How did the transformation from parliamentary to presidential system in Turkey influence the budgetary process and institutions? 2) What problems occurred with the transformation in the budgetary system? A case study of Turkey is undertaken, and interviews are conducted with budgetary officials to answer research questions. Three key findings emerged from this study’s analysis. Firstly, the transformation established new budgetary actors and kept some of the previous actors. Coordination between these actors is required for a well-functioning budgetary system. However, differences between the actors in terms of goals and practices can affect the quality of this coordination. Secondly, the emergence of two main actors in the budgetary process can cause issues resulting from different objectives, policies and statuses. Lastly, the timetable for the budget and the new budgetary approach can result in an unbalanced workload throughout the year for budgetary organisations.

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