Türkiye'de Performans Esaslı Bütçeleme Uygulamasının Etkinleştirilmesi: Sivil Havacılık Genel Müdürlüğü Örneği

Abstract

The economic crisis experienced worldwide, substantial increase in public expendituresand social unrest about it, and current systems at a standstill have led to the reformsconcerning transparency and accountability in public finance management, expendituresbased on goal and planning, and performance measurement in public services.In our country, due to the similar reasons, some changes have been made in PublicFinancial Management and Control Act No.5018 and public financial management.Performance based budgeting has been introduced with the act. The evaluation of 7years, from the date of entry into force until today, has been done. In addition, thepractices in countries regarded as best practice have been included.