AKBEY, Ferhat Erciyes Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey

A DRAWBACK IN TURKISH BUDGET CLASSIFICATION: WHERE HAVE PUBLIC INVESTMENTS GONE?

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In 2006, Turkish fiscal structure has changed its budgeting and budget classification system from a program based and accordingly classified hybrid one (between Program Budgeting and Planning-Programming-Budgeting systems) to a strategically planned, performance based and analytically classified multi-year budgeting system that was structured in line with European System of Accounts (ESA) and Government Finance Statistics (GFS) which have been shaped by neoliberal praxis. What’s wrong with this new classification is that public investment expenditures cannot be clearly distinguished from other outlays. Pursuant to “non-investor minimal state” approach of the neoliberal thought, the idea of “public investment” is the missing point of new classification system. Here, I make three alternative technical recommendations to fix this drawback.

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Public Investment Expenditure , Budget Classification , Analytical Budget Classification

Erciyes University Journal Of Economics an‎d Administrative Sciences

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