The Historical Evolution of Treasury Single Account in Turkey

Barış Can
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Barış Can: Ministry of Treasury and Finance

Journal of Finance Letters (Maliye ve Finans Yazıları), 2020, vol. 35, issue 113, 11-46

Abstract: Treasury single account is a cash pooling tool that enables governments to equalize public cash flows in terms of time and place and to manages public cash resources centrally. Tsa in turkey was initially implemented in 1972. Since then, it has been revised many times in line with technological progress and needs. Lastly, in 2018, new extended tsa is established, which is one of the most significant reforms in the field of public financial management. This study examines the historical improvement of tsa practices implemented in turkey by considering their coverages, payment-collection processes, and their effects on treasury cash management.

Keywords: Treasury Single Account; Cash Management; Public Financial Management (search for similar items in EconPapers)
JEL-codes: H10 H11 H30 O21 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:35:y:2020:i:113:p:11-46

DOI: 10.33203/mfy.526084

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