Performance-Based Budget Arrangements, the Implementation Process and Advancements in Turkey
Erhan KARACAN, Dr. Kuddusi YAZICI

Abstract
Performance based budgeting system focusing on the performance in the frame of outputs and results is accepted by many countries in our days and tried to be implemented. The fundamental purpose of this budgeting system is not directing the resource allocations directly depending on the shown performance but increasing the efficiency and effectiveness of the public sector by including the performance information in the budget process. In order to fulfill this purpose, performance based budget was started to be implemented during 2000s in Turkey. The Public Financial Management and Control Law no 5018 accepted at the end of 2003 was put into actual application in 2005. In this essay, new policy documents and processes as well as the institutional changes and applications brought by the Law no 5018 and the secondary regulations at the institutional and executive levels are explained. In the conclusion part of the essay, approximately ten years’ experience of Turkey in transition to the performance based budgeting is analyzed.

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