BÜTÇE HAKKININ TARİHSEL GELİŞİMİ VE DEMOKRATİK DEVLET YAPISINDAKİ ÖNEMİ: TÜRKİYE’DEKİ DURUM

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Çalcalı Ö.

Artvin Çoruh Üniversitesi 3. Uluslararası Ekoloji, Ekonomi ve Bölgesel Kalkınma Kongresi (ECOSUS 2026), Artvin, Türkiye, 14 - 15 Mayıs 2026, ss.91, (Özet Bildiri)

  • Yayın Türü: Bildiri / Özet Bildiri
  • Basıldığı Şehir: Artvin
  • Basıldığı Ülke: Türkiye
  • Sayfa Sayıları: ss.91
  • Recep Tayyip Erdoğan Üniversitesi Adresli: Evet

Özet

The Magna Carta of 1215, considered one of the most important stages in the history of democracy, adopted the principle of "no taxation without law," thus placing a legal limit on the absolute power of kings to levy taxes for the first time. Therefore, this treaty is the first written source of the concept of "power of the purse" The principle of "no taxation without law" was later followed by the principle of "no spending without law," adopted by parliaments. Consequently, the combined existence of these two principles led to the adoption of the principle of "no budget without law," resulting in the exercise of the right to budget by parliaments in its modern sense. This study examines the concept of "power of the purse" which forms the financial foundation of democracy, through its historical processes and contemporary reflections. The study first examines the historical development stages of the right to budget in European countries, particularly England, and then discusses its development in the Ottoman Empire and the Republic of Turkey, and its current state. The study discusses how the provision introduced in Turkey under the Presidential Government System, which states that "if the budget bill is rejected by the parliament the previous year's budget law shall be increased by the President using the revaluation rate" restricts the parliament's use of its budgetary powers, in addition to its role in preventing potential political and economic uncertainty. Furthermore, considering the Court of Accounts' function of financially auditing the executive branch, the possibility that the President's appointment powers over the management and judiciary of the Court of Accounts could erode the "financial audit" function, which complements power of the purse is evaluated, and policy recommendations are made.