Performance Budgeting in Turkey

Sevil Çatak and Canan Çilingir

OECD Journal on Budgeting, 2010, vol. 10, issue 3, 1-39

Abstract: The effective and efficient use of public resources has vital importance for Turkey. To serve this purpose, public financial management was reformed and a performance budgeting system was launched in Turkey. This article assesses the current situation of the implementation of the performance budgeting system in Turkey from the perspective of public administrations under the general budget. It examines all stages of the performance budgeting process (strategic planning, performance programming, budgeting, accountability reporting and auditing) as well as all elements of the system (legislation, methodology, co.ordination, guidance, ownership, implementation, and factors affecting the process). It identifies the strengths of the system and the problems faced. JEL classification: H110, H610.

Keywords: performance budgeting; budgeting systems; strategic planning; performance programming; accountability (search for similar items in EconPapers)
Date: 2010
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