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TARHUNCU AHMET PASHA BUDGET IN CLASSICAL AND MODERN MEANING

Year 2024, , 306 - 320, 28.06.2024
https://doi.org/10.17130/ijmeb.1471689

Abstract

The expenditures made by the state throughout history have been documented. Today, a budget
is a document prepared, approved, and implemented according to specific rules, containing financial
plans for the future. The modern state budget requires adherence to various budgeting principles.
Interestingly, the budget prepared by Tarhuncu Ahmet Pasha in the 17th century Ottoman Empire is
known to resemble today’s state budget. This study aims to determine whether the budget led by Tarhuncu
Ahmet Pasha is a modern state budget or what type of budget it represents. Information and documents
obtained from the Ottoman Archives were used. It was found that the budget prepared by Tarhuncu Ahmet
Pasha aligns with most of today’s budget principles and rules. Features such as the clear recording of
revenues and expenditures and the maintenance of financial discipline show that it closely approaches
the modern budget concept. Tarhuncu Ahmet Pasha’s budgeting practices emphasized financial discipline
and accountability, laying the groundwork for many principles used today. Therefore, the budget from
Tarhuncu Ahmet Pasha’s era can be seen as an important step towards the modern budgeting system.

References

  • Aksoy, Ş. (1993). Public budget. Istanbul: Filiz Kitabevi.
  • Batırel, Ö. F. (1990). Budget. Istanbul: M.Ü. Nihat Sayar Foundation Publications.
  • Coskun, G. (1994). State budget. Ankara: Turhan Bookstore.
  • Çakır, B. (2016). The earliest known budget of the Ottoman Empire (1495-1496) and its implement for the year 1494-1495. Ottoman Studies, 47(47), 113-145.
  • Çataloluk, C. (2015). Ottoman state budget. Journal of Human and Social Sciences Research, 4(3), 497- 515.
  • Çiçek, H. G., & Dikmen, S. (2015). Historical development of budget and budget right in the Ottoman Empire. Journal of Economic and Social Research, 11(2), 83-98.
  • Due, J. F. (1959). Government finance, an economic analysis. Homewood, Illinois: Richard D. Irwin Inc.
  • Eker, A., Gürdal, T., & Şanver, C. (2006). Analytical budget system and its implementation in local governments. Sakarya: Deniz Yıldızı Matbaası.
  • Ergen, Z., & Durak Oldaç, B. (2020). The development process of budget right from the Ottoman Empire to the present. Çukurova University Journal of Institute of Social Sciences, 29(3), 239-253.
  • Feyzioğlu, B. N. (1984). Nazari, tatbiki, mukayeseli budget. Istanbul: Filiz Kitabevi.
  • Giray, F. (2006). History of Finance. Bursa: Ezgi Kitabevi.
  • Gürdal, T., & Şanver, C. (2013). Fiscal Policy. Sakarya: Kitap Matbaası.
  • Halife, M. (1986). Tarih-i Gılmani. (K. Su, trans.) Ankara: Ministry of Culture and Tourism.
  • Karta, N. (2018). Budget practices in the Ottoman Empire and an annual salary example. Press Academia Procedia, 7(1), 403-407.
  • Moğol, T. (2002). Economic classification of public expenditures in analytical budget classification. Journal of Anadolu University Faculty of Economics and Administrative Sciences, 18(1), 125-137.
  • Mutluer, M. K., Öner, E., & Kesik, A. (2005). Budget law. Istanbul: Istanbul Bilgi University Publications.
  • Özen, A. (2008). Performance based budgeting system and its applicability in Turkey. Ankara: Ministry of Finance, Presidency of Strategy Development.
  • Özvar, E. (2011). Tarhuncu Ahmet Pasha. In T. D. Foundation, Encyclopaedia of Islam (pp. 20-22). Istanbul: Türkiye Diyanet Foundation.
  • Sayar, N. (1974). Public Finance. Istanbul: Sermet Matbaası.
  • Siverekli, E. (2002). Budget practices in the Ottoman State. Erciyes University Journal of Faculty of Economics and Administrative Sciences (18), 97-122.
  • Şahin, H. (2013). The evolution of the Ottoman budget system, 1839-1922. International Joournal of Social Science, 853868.
  • Tufan, R. (1980). A budget speech of the Ottoman State for the year 1325 (1909). Finance Research Centre Conferences, 0(26), 129-146.
  • Tüğen, K. (2012). State budget. Izmir: Başsaray Matbaası.
  • Unicef. (2009). Social budgeting for child well-being in Uzbekistan. Tashkent Uzbekistan: Unicef.
  • Yeşilyurt, Ş., & Cural, M. (2015). The development of budget balance in the Ottoman Empire: 1643- 1918. Afyon Kocatepe University Journal of Faculty of Economics and Administrative Sciences, 17(2), 159-175.

KLASİK VE MODERN ANLAMDA TARHUNCU AHMET PAŞA BÜTÇESİ

Year 2024, , 306 - 320, 28.06.2024
https://doi.org/10.17130/ijmeb.1471689

Abstract

Devletin tarih boyunca yaptığı harcamalar belgelenmiştir. Günümüzde bütçe, belirli kurallara göre
hazırlanan, onaylanan ve uygulanan, geleceğe yönelik mali planları içeren bir belgedir. Modern devlet
bütçesi, çeşitli bütçeleme prensiplerine uymayı gerektirir. İlginç bir şekilde, Osmanlı İmparatorluğu’nun
17. yüzyılında Tarhuncu Ahmet Paşa tarafından hazırlanan bütçenin, bugünkü devlet bütçesine benzerlik
gösterdiği bilinmektedir. Bu çalışmanın amacı, Tarhuncu Ahmet Paşa’nın liderliğinde hazırlanan bütçenin
modern anlamda bir devlet bütçesi olup olmadığını veya hangi türde bir bütçe olduğunu belirlemektir.
Osmanlı Arşivi’nden elde edilen bilgi ve belgeler kullanılmıştır. Tarhuncu Ahmet Paşa’nın hazırladığı
bütçenin, günümüz bütçe prensip ve kurallarının büyük çoğunluğuna uyduğu tespit edilmiştir. Gelir ve
giderlerin belirgin şekilde kayıt altına alınması ve mali disiplinin sağlanması gibi özellikler, modern
bütçe anlayışına önemli ölçüde yaklaştığını göstermektedir. Bu bulgular, Osmanlı İmparatorluğu’nun
mali sisteminin, kendi dönemine göre oldukça ileri düzeyde olduğunu ve bugünün bütçe anlayışına önemli
ölçüde katkıda bulunduğunu ortaya koymaktadır. Tarhuncu Ahmet Paşa’nın bütçe uygulamaları, mali
disiplini ve hesap verilebilirliği öne çıkararak, günümüzde kullanılan pek çok bütçeleme prensibinin
temelini oluşturmuştur. Bu nedenle, Tarhuncu Ahmet Paşa dönemi bütçesi, modern bütçeleme sistemine
giden yolda önemli bir adım olarak değerlendirilebilir.

References

  • Aksoy, Ş. (1993). Public budget. Istanbul: Filiz Kitabevi.
  • Batırel, Ö. F. (1990). Budget. Istanbul: M.Ü. Nihat Sayar Foundation Publications.
  • Coskun, G. (1994). State budget. Ankara: Turhan Bookstore.
  • Çakır, B. (2016). The earliest known budget of the Ottoman Empire (1495-1496) and its implement for the year 1494-1495. Ottoman Studies, 47(47), 113-145.
  • Çataloluk, C. (2015). Ottoman state budget. Journal of Human and Social Sciences Research, 4(3), 497- 515.
  • Çiçek, H. G., & Dikmen, S. (2015). Historical development of budget and budget right in the Ottoman Empire. Journal of Economic and Social Research, 11(2), 83-98.
  • Due, J. F. (1959). Government finance, an economic analysis. Homewood, Illinois: Richard D. Irwin Inc.
  • Eker, A., Gürdal, T., & Şanver, C. (2006). Analytical budget system and its implementation in local governments. Sakarya: Deniz Yıldızı Matbaası.
  • Ergen, Z., & Durak Oldaç, B. (2020). The development process of budget right from the Ottoman Empire to the present. Çukurova University Journal of Institute of Social Sciences, 29(3), 239-253.
  • Feyzioğlu, B. N. (1984). Nazari, tatbiki, mukayeseli budget. Istanbul: Filiz Kitabevi.
  • Giray, F. (2006). History of Finance. Bursa: Ezgi Kitabevi.
  • Gürdal, T., & Şanver, C. (2013). Fiscal Policy. Sakarya: Kitap Matbaası.
  • Halife, M. (1986). Tarih-i Gılmani. (K. Su, trans.) Ankara: Ministry of Culture and Tourism.
  • Karta, N. (2018). Budget practices in the Ottoman Empire and an annual salary example. Press Academia Procedia, 7(1), 403-407.
  • Moğol, T. (2002). Economic classification of public expenditures in analytical budget classification. Journal of Anadolu University Faculty of Economics and Administrative Sciences, 18(1), 125-137.
  • Mutluer, M. K., Öner, E., & Kesik, A. (2005). Budget law. Istanbul: Istanbul Bilgi University Publications.
  • Özen, A. (2008). Performance based budgeting system and its applicability in Turkey. Ankara: Ministry of Finance, Presidency of Strategy Development.
  • Özvar, E. (2011). Tarhuncu Ahmet Pasha. In T. D. Foundation, Encyclopaedia of Islam (pp. 20-22). Istanbul: Türkiye Diyanet Foundation.
  • Sayar, N. (1974). Public Finance. Istanbul: Sermet Matbaası.
  • Siverekli, E. (2002). Budget practices in the Ottoman State. Erciyes University Journal of Faculty of Economics and Administrative Sciences (18), 97-122.
  • Şahin, H. (2013). The evolution of the Ottoman budget system, 1839-1922. International Joournal of Social Science, 853868.
  • Tufan, R. (1980). A budget speech of the Ottoman State for the year 1325 (1909). Finance Research Centre Conferences, 0(26), 129-146.
  • Tüğen, K. (2012). State budget. Izmir: Başsaray Matbaası.
  • Unicef. (2009). Social budgeting for child well-being in Uzbekistan. Tashkent Uzbekistan: Unicef.
  • Yeşilyurt, Ş., & Cural, M. (2015). The development of budget balance in the Ottoman Empire: 1643- 1918. Afyon Kocatepe University Journal of Faculty of Economics and Administrative Sciences, 17(2), 159-175.
There are 25 citations in total.

Details

Primary Language English
Subjects Policy of Treasury
Journal Section Research Articles
Authors

Adnan Doğruyol 0000-0003-3017-6480

Cahit Şanver 0000-0002-4918-9305

Early Pub Date June 26, 2024
Publication Date June 28, 2024
Submission Date April 21, 2024
Acceptance Date May 30, 2024
Published in Issue Year 2024

Cite

APA Doğruyol, A., & Şanver, C. (2024). TARHUNCU AHMET PASHA BUDGET IN CLASSICAL AND MODERN MEANING. Uluslararası Yönetim İktisat Ve İşletme Dergisi, 20(2), 306-320. https://doi.org/10.17130/ijmeb.1471689