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ÖZ Bütçe, yasamanın yürütmeye gelirlerin alınmasına izin, giderlerin yapılmasına yetki verdiği ekonomik bir plan, siyasi bir belgedir. Bütçe hakkının yer aldığı ilk belge Magna Carta Libertatum (Büyük Özgürlük Fermanı)’dır. İngiltere’de ortaya çıkan bu belgeden diğer ülkeler ve Türkiye de etkilenmiş, Tanzimat Döneminde modern anlamda bütçeler klasik bütçe sistemine uygun yapılmaya başlanmıştır. Türkiye’de mali anayasa kabul edilen 1050 sayılı Muhasebe-i Umumiye Kanunu gelişen ve değişen kamu mali yönetimine uyum sağlayamadığından 2003 yılında 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu kabul edilmiş ve uygulanmaya başlamıştır. Türkiye’de mali anlamda reform niteliği taşıyan 5018 sayılı Kanunla bütçenin hazırlanma, uygulanma ve denetlenme süreci tümüyle değişmiş ve performans esaslı bütçe sistemine geçilmiştir. Bu çalışmanın amacı bütçe hakkının İngiltere, Fransa, ABD ve Almanya’da gelişiminden hareketle Türkiye’deki bütçe sürecini araştırmaktır. Osmanlı Devleti’nden günümüze uygulanan bütçenin hukuki dayanakları ve bütçe sistemleri ele alınmaktadır. Performans esaslı bütçe sisteminde yaşanan sorunlar nedeniyle 2020 yılında performans esaslı program bütçe sistemine kademeli olarak geçilmiştir. Bu bütçe sisteminde bütçe-plan ilişkisinin sağlanması, çıktı-sonuç odaklı bir anlayış hedeflenmiştir. Ancak henüz başlangıç aşamasında olan sistemde zaman içinde hedeflere ulaşılacağı beklenmektedir. Anahtar Kelimeler: Bütçe Hakkı, Kamu Bütçesi, Bütçe Sistemleri. JEL Sınıflandırması:H60, H61.
The private budget is a economic plan, a political document, which allows the law to take income, authorizes the spending to be made. The first document in which the budget right is included is the Magna Carta Libertatum (Great Freedom Ferguson). This document emerging in Britain has been affected by other countries and Turkey, and in the Tanzimat period, budgets in the modern sense have begun to be made in accordance with the classic budget system. In Turkey the financial constitution was adopted and the Public Financial Administration and Control Act No. 5018 was adopted and implemented in 2003 as the Accounting and Public Administration Act No. 1050 was not in accordance with the development and change of public financial administration. The process of preparation, implementation and monitoring of the budget in Turkey, with the Law No. 5018, which has a financial reform character, has completely changed and has been translated into the performance-based budget system. The aim of this study is to explore the budget process in Turkey, based on the development of budget rights in Britain, France, the United States and Germany. The legal basis of the budget applied from the Ottoman State to the present day and the budget systems are addressed. Due to the problems in the performance-based budget system, the performance-based program has gradually passed into the performance-based budget system in 2020. In this budget system, the provision of the budget-plan relationship is aimed at an output-resultate-oriented understanding. However, it is expected that the system, which is still in the initial phase, will be achieved in time. Keywords: budget law, budget law, budget law, budget law. Classification: H60 and H61.
A budget is an economic plan, a political document in which the legislature authorizes the executive to receive revenues and make expenditures.The first document in which the budget right is included the Magna Carta Libertatum. Other countries and Turkey were also affected by this document that appeared in the UK, and budgets in the modern sense began to be made in accordance with the classical budget system in the Tanzimat Period. Since the General Accounting Law No. 1050, which was accepted as the financial constitution in Turkey, could not adapt to the developing and changing public financial management, the Public Financial Management and Control Law No. 5018 was adopted in 2003 and started to be implemented. With Law No. 5018, which is a financial reform in Turkey, the process of preparing, implementing and auditing the budget has completely changed and a performance-based budget system has been introduced. The aim of this study is to investigate the budget process in Turkey based on the development of the budget right in the United Kingdom, France, the United States and Germany. The legal bases and budget systems of the budget applied from the Ottoman Empire to the present are discussed. Due to the problems experienced in the performance-based budget system, the performance-based program budget system was gradually introduced in 2020. This budget system, it is aimed to provide the budget-plan relationship and an output-result-oriented understanding. However, it is expected that the targets will be reached in time in the system, which is still in its infancy. Key Words: Budget Right, Public Budget, Budget Systems. JEL Classification: H60, H61.
Journal Type : Ulusal
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