Publication: Avrupa Birliği bütçe sistemi ve uygulaması, Türkiye cumhuriyeti bütçe sistemi ve uyumsallaştırılması
Abstract
AVRUPA BİRLİĞİ BÜTÇE SİSTEMİ VE UYGULAMASI, TÜRKİYE CUMHURİYETİ BÜTÇE SİSTEMİ VE UYUMLAŞTIRILMASI Bütçeler, ülkelerin mali yıl içerisindeki gelir ve giderlerini gösteren, bunların gerçekleştirilmesini ve uygulanmasını amaçlayan belgelerdir. Türkiye 2006 yılından itibaren Çok Yıllı Bütçeleme Sistemi’ne geçmiştir. Bu doğrultuda ülkemiz bütçesi, öngörülen bütçe yılı ve onu takip eden iki yılın tahminlerini de içerecek şekilde çok yıllı olarak hazırlanmaktadır. Avrupa Birliği Bütçe Sistemi ve Türkiye Cumhuriyeti Bütçe Sisteminin ayrıntılı olarak ele alındığı bu çalışmamızın temel amacı, Avrupa Birliği’ne aday ülke statüsündeki ülkemizin, bütçe konusunda Avrupa Birliği’ne uyuma yönelik gerçekleştirdiği ve gerçekleştirmekte olduğu reformların başarısını ortaya koyabilmektir. Üç bölümden oluşan çalışmamızın birinci bölümü, AB Bütçe Sistemi’nden oluşmaktadır. Bu bölümde AB Bütçesinin tarihsel gelişim ve hazırlık süreci, gelir-gider kalemleri, değişen ve gelişen bütçesel hükümleri anlatılmıştır. İkinci bölümde Türkiye Cumhuriyeti Bütçe Sistemi’ne yer verilmiştir. Bu bölümde, Çok Yıllı Bütçeleme Sistemi, Orta Vadeli Program ve Orta Vadeli Mali Plan çerçevesinde hazırlanmakta olan bütçe sistemimiz anlatılmıştır. Son bölüm olan üçüncü bölümde ise 1050 Sayılı Muhasebe-i Umumiye Kanunu ile 5018 Sayılı Kamu Mali Yönetimi ve Kontrol Kanunu çerçevesinde karşılaştırmalar yapılmış, Türkiye Cumhuriyeti Bütçesi’nin AB Bütçesi’ne uyumuna yönelik gerçekleştirdiği yeni uygulamalar üzerinde durulmuştur.
THE EU BUDGETARY SYSTEM AND ITS APPLICATION, BUDGETARY SYSTEM OF THE TURKISH REPUBLIC AND ITS ACCOMODATION TO EU BUDGETARY SYSTEM Budgets are documents that show the expenditures and incomes of a country in a financial year and aim to achieve these expenditures and incomes in that term. Turkey has been using the budgetary system for multiple years since 2006. In that way, our country’s budget has been prepared in a multiple year system including estimated budgetary year and the two financial years following. The main purpose of the thesis that we made a detailed analysis of the EU and the Turkey’s Budgetary System, is to show the achievements of Turkey’s reforms which have been done and have still been being done in budgetary system as a candidate country to the EU. Our paper consists of three parts and in the first part EU Budgetary System is discussed. In that part, the historical evolution and the preparation processes of the EU budgetary system, the items of the incomes and the expenses and continually changing and improving sentences of the EU budgetary system have been told. In the second part, the Budgetary System of The Turkish Republic is mentioned. In this part of the thesis, our budgetary system is analyzed according to the Mid-Term Program, Mid-Term Financial Planning and Budgetary System with Multiple Financial Years. In the third and also the final part of that paper, comparisons according to the Common Accounting Law that is numbered 1050 and the Financial Management and Controlling Laws of the Public that is numbered 5018 are made and also the new applications which are done by the Turkish Government to accommodate Turkey’s Budgetary System with the EU Budgetary System are told.
THE EU BUDGETARY SYSTEM AND ITS APPLICATION, BUDGETARY SYSTEM OF THE TURKISH REPUBLIC AND ITS ACCOMODATION TO EU BUDGETARY SYSTEM Budgets are documents that show the expenditures and incomes of a country in a financial year and aim to achieve these expenditures and incomes in that term. Turkey has been using the budgetary system for multiple years since 2006. In that way, our country’s budget has been prepared in a multiple year system including estimated budgetary year and the two financial years following. The main purpose of the thesis that we made a detailed analysis of the EU and the Turkey’s Budgetary System, is to show the achievements of Turkey’s reforms which have been done and have still been being done in budgetary system as a candidate country to the EU. Our paper consists of three parts and in the first part EU Budgetary System is discussed. In that part, the historical evolution and the preparation processes of the EU budgetary system, the items of the incomes and the expenses and continually changing and improving sentences of the EU budgetary system have been told. In the second part, the Budgetary System of The Turkish Republic is mentioned. In this part of the thesis, our budgetary system is analyzed according to the Mid-Term Program, Mid-Term Financial Planning and Budgetary System with Multiple Financial Years. In the third and also the final part of that paper, comparisons according to the Common Accounting Law that is numbered 1050 and the Financial Management and Controlling Laws of the Public that is numbered 5018 are made and also the new applications which are done by the Turkish Government to accommodate Turkey’s Budgetary System with the EU Budgetary System are told.