A Theoretical Overview of Budget Consciousness and Factors Effective in Increased Budget Consciousness

Abstract

There are limited studies in the literature that define the concept of budget consciousness and theoretically examine the factors that are effective in increasing it. The fact that there is not enough academic research on budget awareness makes this study unique. Especially in this century, it is necessary for citizens to gain the ability to access, read, understand, and analyze budget documents and to increase their level of budget awareness. In this context, the aim of the study is to define the concept of budget consciousness in both national and international finance literature and theoretically examine the factors affecting it. In the study, various factors affecting the budget awareness level of citizens were identified. In this context, it has been observed that practices such as financial transparency, accountability, budget advocacy, financial democracy, participation, citizen-oriented budget, and citizen budget reports are factors affecting the budget awareness level of citizens. Therefore, in an environment where complex budget documents are often not understood, it has been determined that sharing public budgets with the public in a clear, transparent, understandable, and accountable manner increases both democracy and participation. In addition, it has been seen that increasing the budget awareness level of citizens should not be left only to political powers and politicians, and that non-governmental organizations should take an active role in increasing budget awareness through budget advocacy.

Keywords

• Budget
• Budget Consciousness
• Fiscal Transparency
• Participation
• Citizen Budget

Bütçe Bilinci ve Bütçe Bilincinin Artışında Etkili Olan Faktörlere Kuramsal Bir Bakış

Öz

Literatürde bütçe bilinci kavramını tanımlayan ve bütçe bilincinin artmasında etkili olan faktörleri kuramsal olarak inceleyen çalışmalar sınırlı düzeydedir. Bütçe bilinci ile ilgili olarak yeterli düzeyde akademik çalışmanın yapılmamış olması bu çalışmayı özgün kılmaktadır. Özelikle içerisinde bulunduğumuz asırda vatandaşların bütçe belgelerine erişebilme, okuyabilme, anlayabilme ve analiz etme yeteneğinin kazandırılması ve bütçe bilinç düzeyinin artırılması gereklilik arz etmektedir. Bu bağlamda çalışmanın amacı gerek ulusal gerekse uluslararası maliye literatüründe bütçe bilinci kavramını tanımlamak ve bütçe bilincini etkileyen faktörleri kuramsal olarak incelemektir. Çalışmada vatandaşların bütçe bilinç seviyesini etkileyen çeşitli faktörler tespit edilmiştir. Bu kapsamda mali şeffaflık, hesap verilebilirlik, bütçe savunuculuğu, mali demokrasi, katılımcılık, vatandaş odaklı bütçe ve vatandaş bütçe raporu gibi uygulamaların vatandaşların bütçe bilinç düzeyini etkileyen faktörler olduğu görülmüştür. Dolayısıyla karmaşık bütçe belgelerinin, çoğu zaman anlaşılmadığı bir ortamda; kamu bütçelerinin açık, şeffaf ve anlaşılır bir düzeyde, hesap verilebilir bir şekilde halk ile paylaşılması hem demokrasi hem de katılımcılığı artırdığı tespit edilmiştir. Ayrıca vatandaşların bütçe bilinç düzeyinin artırılması sadece siyasal iktidarlara ve politikacılara bırakılmaması, bütçe savunuculuğu uygulaması ile sivil toplum kuruluşlarının bütçe bilincinin artışında aktif rol üstlenmesi gerekli olduğu görülmüştür.

Anahtar Kelimeler

• Bütçe
• Bütçe Bilinci
• Mali Şeffaflık
• Katılımcılık
• Vatandaş Bütçe

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