INCREMENTALISM IN TURKISH PUBLIC BUDGETING PROCESS: AN ECONOMETRIC ANALYSIS FOR 1985 – 2015 PERIOD

When preparing public budgets, decision-makers consider many factors and prepare their budgets according to these factors. However, existing of many factors to be considered in the budget process pose difficulties to decision makers. For this reason, decision-makers concentrate on increases or decreases of appropriations instead of considering the whole factors. Because those considerations are difficult, time consuming and costly. Essentially the important point for decision-makers is that not losing or decreasing previous year’s appropriations. Under such conditions, decision makers prefer to choose incrementalism. In this study, it is analyzed by Swamy (1970) random coefficients regression method whether or not incremental budgeting is existed in 16 general and 31 special budget administrations during 1985-2015 periods. As a result, it is found that the administrations in this period have prepared appropriations based on previous period appropriations. Therefore, it is reached the result that there is incrementalism in budget process