The Nature of Budget and the Investigation of General Government Budget after 2002 in Terms of Fiscal Discipline

Budget is a fiscal means ready for a multiple usage sometimes doing a duty of an incentive and sometimes a duty of brake according to the flow of economic events providing a continuous harmony in the country’s economy according to the conjuncture by taking a large sum of national income through taxes and other public revenues and distributing these revenues as public expenditures. Budget is crucial from the point of showing the estimations of revenues and expenditures in public sector in a certain time of period (covering a year). Being an important means of economic policy, budget gains importance in respect to providing economic and fiscal balance in the country and assumes an important role in the success of country policies time and ground adjustments. In the study, firstly budget is handled theoretically and General Government Budget in Turkey between the years 2002-2016 was analyzed, and then analysis and investigation of various budget items were performed from the point of fiscal discipline. As a result, it was observed that no concessions were made to the fiscal discipline in Turkish General Government Budget despite many negations occured in the World and Turkey