BÖLÜM


DOI :10.26650/PB/SS10.2019.001.092   IUP :10.26650/PB/SS10.2019.001.092    Tam Metin (PDF)

Final Account Budget in Establishing Budget Right, Assessment and Recommendations: the Case of Turkey

Serdar Dumlupınar

States need income to provide for some of their needs and, based on sovereignty, direct their economic decisions on the individuals who make up the society. The budget right has developed as measures to prevent the inflexibility of these economic decisions. From this point, the right to budget implies limiting the incomes and expenditures of the states by members of the society and the approval and control of these limitations every year. There are many tools to implement the budget right. The final account budget is one of these tools. The final account budget aims to determine whether the competence given in the previous year budget is used within the limits set by the legislative body. The aim of this study is to determine the location and impoprtance of the final account budget in establishing the budget right and in particular Turkey’s application is to identify aspects that hinder the right budget and to propose solutions to these difficulties. In the study, the final account budget; aspects that hinder budget right, have been detected in particular Turkey and have been mentioned in solutions for them. The aspects created the fault, mainly; commission structure, meeting schedule, creating awareness process and political applications. The solutions of these problems, which create problems, were examined and expressed in the study. ccordingly, for the solution; the establishment of a new final account commission, changing the timetable for the final account budget, the development of information tools for raising public awareness, and the suggestions for change in the electoral system and amendments to the control at a constitutional level were discussed in the study.


JEL Sınıflandırması : H60 , H61 , H83

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PAYLAŞ




İstanbul Üniversitesi Yayınları, uluslararası yayıncılık standartları ve etiğine uygun olarak, yüksek kalitede bilimsel dergi ve kitapların yayınlanmasıyla giderek artan bilimsel bilginin yayılmasına katkıda bulunmayı amaçlamaktadır. İstanbul Üniversitesi Yayınları açık erişimli, ticari olmayan, bilimsel yayıncılığı takip etmektedir.