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Public Loss: Conceptual Framework, Elements, Determination-Collection Process, Problems Encountered and Solution Proposals

Ahmet Tekin and Selim Gündoğdu
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Ahmet Tekin: Eskişehir Osmangazi University
Selim Gündoğdu: Eskişehir Osmangazi University

International Journal of Applied Economic and Finance Studies, 2025, vol. 10, issue 2, 41-63

Abstract: The effective, economical and efficient use of public resources is essential in the execution of public services. However, in practice, there are situations where the increase in public resources is prevented or decreased for various reasons. This situation is defined as public loss and the responsibility of public officials comes to the fore. This study examines the concept of public loss, its legal basis, detection and collection processes, and the problems encountered in these processes and related solutions.

Keywords: public loss; public resource; public official; Court of Accounts; compensation; collection; recourse (search for similar items in EconPapers)
Date: 2025
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