İyi uygulamalar çerçevesinde bütçe ilkeleri ve örnek ülke incelemeleri

Yıl 2020, Cilt: 2 Sayı: 2, 73 - 97, 31.12.2020

Abdulkerim Eroğlu Halük Egeli

https://doi.org/10.51177/kayusosder.827330

Öz

Bütçe ilkeleri bütçeleme sürecinin bir bütün olarak ele alındığı durumda bütçelemenin felsefesini ortaya koymaktadır. Böylelikle anayasa kurucularının, yasama ve yürütmenin devlet idaresinin en önemli araçlarından olan bütçeyi nasıl değerlendirdikleri ortaya çıkmaktadır. Bu vesileyle hem anayasal hem de yasal seviyede kabul edilen bütçeleme ilkeleri mali sistemin tamamı üzerinde etkili olmaktadır. Çalışmada bu gerçek göz önüne alınarak bütçe ilkeleri uygulamalarında örnek teşkil edebilecek ülkeler incelenmiştir. Ülke seçimlerinde uluslararası kıyaslamaya imkân verecek Açık Bütçe Endeksinin sayısal göstergeleri etkili olmuştur.

Anahtar Kelimeler

Bütçe İlkeleri, Bütçeleme Süreci, Açık Bütçe Endeksi

Budget principles in the framework of good practices and case studies of selected countries

Öz

Budget principles reveal the philosophy of budgeting when the budgeting process is considered as a whole. Thus, it is revealed how constituiton makers, legislature and executive branches evaluate the budget which is one of the most important tools of government administration. Hereby, the budgeting principles that accepted both at the constitutional and legal level have affect on the entire financial system. Taking this fact into consideration the countries that can be good examples of implementation of budget principles have examined in this study. Indicator of the Open Budget Index which allow international comparison have been effective in the country selection.

Anahtar Kelimeler

Budget Principles, Budgeting Process, Open Budget Index

Kaynakça

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