5018 SAYILI KAMU MALİ YÖNETİMİ VE KONTROL KANUNU’NUN BÜTÇELEME VE HARCAMA SÜREÇLERİ ÜZERİNE YAPISAL OLARAK DEĞERLENDİRİLMESİ

Mine     GÜR; Cevat     TOSUN

doi:10.63127/tuaz.by.217

A STRUCTURAL EVALUATİON OF THE PUBLİC FİNANCİAL MANAGEMENT AND CONTROL LAW NO. 5018 İN RELATİON TO BUDGETİNG AND EXPENDİTURE PROCESSES

Authors

Mine GÜR

https://orcid.org/0000-0002-9861-9308

Assistant Professor Dr Cevat TOSUN

Hitit University

https://orcid.org/0000-0003-0179-9582

DOI: https://doi.org/10.63127/tuaz.by.217.c148

Synopsis

This study examines the structural transformation brought about by Public Financial Management and Control Law No. 5018 in Turkey’s public budgeting system, expenditure processes, and overall financial management approach. With the enactment of the law, multi-year budgeting, accrual-based accounting, performance-based budgeting, program budgeting, strategic planning, and analytical budget classification were adopted as the fundamental components of public financial management. These reforms aim to enhance the transparency of the budgetary process, strengthen accountability, improve the efficiency of resource allocation, and promote a strategic management perspective within public administrations.

The study also discusses the transition process toward the performance-based program budgeting system, the structure of the analytical budget classification, and the medium-term program and medium-term fiscal plan mechanisms that prioritize fiscal sustainability. The findings indicate that Law No. 5018 has generated a comprehensive transformation toward aligning Turkey’s public financial management practices with modern principles. However, the analysis also reveals that certain implementation challenges persist, particularly in the areas of performance-based budgeting and program budgeting.

Author Biographies

Mine GÜR

Mine Gür (Corum, Türkiye) is an independent researcher. Gür completed undergraduate education at Afyon Kocatepe University in the department of Public Finance in 2011, master's education at Hitit University in the department of Public Finance in 2024. Primary research interests include public economics. Gür has national and international book chapters published. Selected published books include Budget Deficits and Financing: An Assessment of the Turkish Economy; Evaluation of the TR83 Region According to the Life Index.
E-mail: mine_1360@hotmail.com | ORCID: https://orcid.org/0000-0002-9861-9308

Assistant Professor Dr Cevat TOSUN, Hitit University

Assoc. Prof. Cevat Tosun serves as a faculty member, department of public finance at the Department of Finance, Faculty of Economics and Administrative Sciences, Hitit University, Corum, Türkiye. Tosun completed undergraduate education at Hacettepe University in the department of Public Finance in 2011, and Ph.D. degree from Hacettepe University in the field of Public Finance in 2018. Primary research interests include public economics. Tosun has national and international articles and book chapters published in Turkish and English. Selected published books include Budget Deficits and Financing: An Assessment of the Turkish Economy; Global Climate Change and Environmental Taxes: An Assessment for Turkey; Determinants of Health Expenditures in Turkey; Assessment of the TR83 Region According to the Life Index; Theoretical and Applied Studies in Public Finance.
E-mail: cevattosun@hitit.edu.tr | ORCID: https://orcid.org/0000-0003-0179-9582