Changes in Turkish Budget System: Transition to Performance-Based Program Budgeting

نویسندگان

چکیده

Due to its economic functions, including that of a planning strategy for the future, state budget as management tool requires transition from traditional structure modern one. In systems principally implemented today, effectiveness and efficiency results are taken into consideration rather than cost services provided by state. Although there various types systems, program performance-based have been in Turkey. Modern were put practice order change input-oriented classical budget. However, structural problems inability measure outputs at desired level resulted going back structure. The aim this study is evaluate changes methods applied, legal institutional Turkish system emerged, starting with General Accounting Law No. 1050 until today.

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ژورنال

عنوان ژورنال: Maliye çal??malar? dergisi

سال: 2021

ISSN: ['2757-6728', '2757-6396']

DOI: https://doi.org/10.26650/mcd2021-889262