DOI :10.26650/PB/SS10.2019.001.042   IUP :10.26650/PB/SS10.2019.001.042    Full Text (PDF)

The Description and Comparison of Budget Systems: The Case of Turkey (1924-2018)

Haydar Lütfü EjderMelek Sena Cangir

The budget is an important economic policy tool for policy-makers, as well as its classical functions. Countries choose of budget systems according to their political, economic and social aspects is important in terms of economic, effective and efficient use of public resources. In this study, the positive and negative aspects of budgetary systems are specified and they are compared on the basis of performance criteria. In this context, the actual budget system changes in Turkey were examined whether they are Assoc.d with budget deficits, growth and unemployment. Examination of the tables created from time series of the mentioned macro variables, It was concluded that there was a parallelism between the system changes and budget deficits, system canges were followed by an increase in extra-budgetary expenditures while there was no noticeable relationship with the other two variables.

JEL Classification : H61 , H62



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