Birleşik Krallık'ta Merkezi Yönetim Bütçe Süreci

Year 2014, Volume: 69 Issue: 01, 77 - 107, 01.01.2014

Yiğit Karahanoğulları

https://doi.org/10.1501/SBFder_0000002304

Cited By: 3

Abstract

Bu çalışmada Birleşik Krallık’ın bütçe süreci ele alınacaktır. Öncelikle bütçe hakkının ilk defa elde edildiği ülke olması itibariyle Birleşik Krallık deneyiminin özgünlüğü kısaca vurgulanacak ardından bütçenin hazırlanması, onaylanması, uygulanması, denetlenmesi aşamalarında söz ve sorumluluk sahibi olan siyasal, kurumsal bileşenler incelenmeye çalışılacak ve bütçe süreciyle birlikte, sürecin tanımlayıcı özellikleri ele alınacaktır.

Keywords

Birleşik Krallık Bütçesi Bütçe Sorumluluk Ofisi, Ulusal Denetim Ofisi, Performans Bütçeleme, Harcama Gözden Geçirmeleri, Kamu Hizmet Sözleşmeleri

Central Government Budget Process in United Kingdom

Abstract

In this article, budget process of United Kingdom is explored. Firstly, the uniqueness of UK experience as the first country getting the “budget right” is emphasized second the political and institutional components of the budget process are investigated. Finally, the whole process and its main features are summarized in the conclusion.

Keywords

United Kingdom Office for Budget Repsonsibility, National Audit Office, Performance Budgeting, Spending Review, Public Service Agreements

References

• Arın, T. (2000), “Parlamenter Bütçe Denetimi- Plan ve Bütçe Komisyonu: Yapı ve İşlevler Üzerine Uluslararası Farklılaştırma,”, Parlamento ve Sayıştay Denetimi, TESEV İstanbul.
• Başbakanlık Strateji Geliştirme Başkanlığı, British Council ve İngiltere Dışişleri Bakanlığı (2008) Birleşik Krallık’ta Kamu Yönetimi Reformları (1979-2008) Kamu İdarelerinde Stratejik Yönetim Projesi Raporu, Ankara.
• BBC 1998, What was in Norman Lamont’s Budget Box?, http://news.bbc.co.uk/2/hi/uk_news/politics/222610.stm
• BBC (2012a), House of Lords Should be 80% Elected – MPs and Peers’ Report, http://www.bbc.co.uk/news/uk-politics-17809945
• BBC (2012b), Timeline: The House of Lords and Reform, http://www.bbc.co.uk/news/uk-politics18613958.
• BBC (2013), Is It Time to Reform the House of Lords?, http://www.bbc.co.uk/news/uk-politics23548474.
• Eroğul, C. (2008), Çağdaş Devlet Düzenleri: İngiltere, Amerika, Fransa, Almanya, İmaj Yayınevi, 6. Bası.
• Gözler, K. (2009), “İngiltere’de Parlâmento Neden ve Nasıl Ortaya Çıktı? Mali Hukukun Anayasa Hukukundan Eskiliği Üzerine Bir Deneme”, Prof. Dr. Mualla Öncel’e Armağan, Ankara Üniversitesi Hukuk Fakültesi Yayını, Ankara Üniversitesi Yayınları No. 243.
• House of Commons (2011), Budget, People, Events, Places, www.parliament.uk/documents/commons-information-office/Budget.pdf http://en.wikipedia.org/wiki/Budget_Day http://en.wikipedia.org/wiki/Consolidated_Fund http://en.wikipedia.org/wiki/Exchequer_and_Audit_Departments_Act_1866 http://en.wikipedia.org/wiki/Office_for_Budget_Responsibility http://en.wikipedia.org/wiki/UK_budget http://budgetresponsibility.independent.gov.uk/
• Institute For Fiscal Studies (2012) About IFS, What We Do, http://www.ifs.org.uk/
• Karahanoğulları Y. (2011), “ABD’nin Federal Bütçe Süreci”, Maliye Dergisi, sayı 160.
• Karasu, K. (2009), “İngiltere’de Kamu Yönetimi”, Güler B. A. vd. (der.), Kamu Yönetimi Ülke İncelemeleri, İmge Kitabevi, Ankara içinde.
• Köse H. Ö. (2000), Dünyada ve Türkiye’de Yüksek Denetim, Sayıştay Yayınlar, http://www.sayistay.gov.tr/yayin/yayin2.asp?id=71
• Magna Charta (2009), çeviren Çiğdem Dürüşken, Kabalcı Yayınevi.
• National Audit Office (2009), Private Finance Projects, A Paper for the Lords Economic Affairs Committee.
• OECD (2004), United Kingdom, OECD Journal on Budgeting, 4(3): 405-443.
• Parliament (2012a), Parliament and Crown, http://www.parliament.uk/about/how/role/parliamentcrown/
• Parliament (2012b), Committees, http://www.parliament.uk/about/how/committees
• Parliament (2012c), Smaller Government: Bigger Society?, http://www.parliament.uk/business/committees/committees-a-z/commons-select/publicadministration-select-committee/inquiries/parliament-2010/smaller-government-biggersociety/
• Parliament (2012d), Economic Affairs Committee, http://www.parliament.uk/business/committees/committees-archive/lords-economicaffairs/
• Parliament (2012e), Private Finance Projects and off-Balance Sheet Debt, http://www.publications.parliament.uk/pa/ld/ldeconaf.htm
• Parliament (2012f), Treasury Committee, http://www.parliament.uk/business/committees/committees-a-z/commons-select/treasurycommittee/
• Parliament (2012g), Treasury Committee Publishes Report into 2012 Budget, http://www.parliament.uk/business/committees/committees-a-z/commons-select/treasurycommittee/news/budget-report-publication-/
• Parliament (2012j), Leaks and Advanced Briefing, http://www.publications.parliament.uk/pa/cm201012/cmselect/cmtreasy/1910/191009.htm Parliament (2012k), Autumn Statement 2011, http://www.parliament.uk/business/news/2011/november/autumn-statement/
• Parliament (2012l), Select Committees, http://www.parliament.uk/about/how/committees/select/
• Paliament (2012m), Joint Committees, http://www.parliament.uk/about/how/committees/joint/
• Paliament (2012n), General Committees, http://www.parliament.uk/about/how/committees/general/ Parliament (2012o), Grand Committees, http://www.parliament.uk/about/how/committees/grandcommittees/
• Parliament (2012p), Liaison Committee, http://en.wikipedia.org/wiki/Liaison_Committee
• Politics (2012), Pre-Budget Report, http://www.politics.co.uk/reference/pre-budget-report
• Sayıştay (2001), “Sayıştay Raporlarını Görüşmek Üzere Türkiye Büyük Millet Meclisinde İhtisas Komisyonu Kurulması Hakkında Rapor”, Sayıştay Bilgi Notları 28.08.2001, http://www.sayistay.gov.tr/yayin/elek/ekutupsonekleme.asp
• Treasury (2008a), Budget Guide, http://webarchive.nationalarchives.gov.uk/+/http://www.hmtreasury.gov.uk/about/about_budguide.cfm
• Treasury (2008b), Budget Resolutions, http://webarchive.nationalarchives.gov.uk/+/http://www.hmtreasury.gov.uk/about/budget_resolutions.cfm
• Treasury (2010a), Public Finance Databank, http://www.hmtreasury.gov.uk/d/public_finances_databank.xls
• Treasury (2010b), Spending Review, http://www.hm-treasury.gov.uk/spend_index.htm (Erişim Tarihi: Şubat 2013).
• Treasury (2011a), Autumn Statement, http://www.hm-treasury.gov.uk/as2011_index.htm, (Erişim Tarihi: 15 Şubat 2012).
• Treasury (2011b), Public Spending Planning and Control, http://www.hmtreasury.gov.uk/psr_spend_plancontrol.htm
• Treasury (2011c), PFI Data Summary, http://www.hmtreasury.gov.uk/d/pfi_data_summary_march2011.pdf, (01.10.2011).
• Treasury (2012), Guide to the Budget, http://www.hm-treasury.gov.uk/about_budget.htm, (Erişim Tarihi 15 Şubat 2011).
• Referans Verilen Gazeteler Financial Times, 23 Nisan 2009. Guardian, 23 Nisan 2009. The Times, 23 Nisan 2009.
• The Daily Telegraph, 25 Mart 2010.
• The Independent, 25 Mart 2010.