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    FINAL ACCOUNT BUDGET IN ESTABLISHING BUDGET RIGHT, ASSESSMENT AND RECOMMENDATIONS: THE CASE OF TURKEY
    (Istanbul Univ Press, Istanbul Univ Rectorate, 2019) Dumlupinar, Serdar
    States need income to provide for some of their needs and, based on sovereignty, direct their economic decisions on the individuals who make up the society. The budget right has developed as measures to prevent the inflexibility of these economic decisions. From this point, the right to budget implies limiting the incomes and expenditures of the states by members of the society and the approval and control of these limitations every year. There are many tools to implement the budget right. The final account budget is one of these tools. The final account budget aims to determine whether the competence given in the previous year budget is used within the limits set by the legislative body. The aim of this study is to determine the location and impoprtance of the final account budget in establishing the budget right and in particular Turkey's application is to identify aspects that hinder the right budget and to propose solutions to these difficulties. In the study, the final account budget; aspects that hinder budget right, have been detected in particular Turkey and have been mentioned in solutions for them. The aspects created the fault, mainly; commission structure, meeting schedule, creating awareness process and political applications. The solutions of these problems, which create problems, were examined and expressed in the study. ccordingly, for the solution; the establishment of a new final account commission, changing the timetable for the final account budget, the development of information tools for raising public awareness, and the suggestions for change in the electoral system and amendments to the control at a constitutional level were discussed in the study.
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    READABILITY ANALYSIS OF LAWS RELATED TO PUBLIC FINANCIAL RESPONSIBILITY AND STATE BUDGET: A COMPARISON OF SELECTED COUNTRIES
    (Emerald Group Publishing Ltd, 2021) Goksu, Gonca Gungor; Dumlupinar, Serdar
    In this study, various acts including regulations of public financial management, fiscal responsibility, and state budget in the selected six countries were subjected to different readability tests, and an international comparison was made. The fiscal responsibility act of six countries - Turkey, the UK, India, Australia, Canada, and Pakistan - were included in the study and analyzed. Each country was analyzed under its official language. Since English is an official language of all of the countries except for Turkey, the authors have evaluated the fiscal responsibility acts of these countries using the following readability tests: Flesch Reading Ease, Flesch-Kincaid, Gunning-Fog, and Dale-Chall. Additionally, Public Financial Management and Control Law No. 5018 approved in Turkey was analyzed by the Atesman Readability Test which was uniquely designed for Turkish grammar rules. The acts discussed in the study were analyzed not only as a whole but also in parts and subsections. According to the results of the study, the levels of readability of the existing laws in most of the selected countries are very difficult to understand for a university graduate. However, when the readability level of the British Budget Responsibility and National Audit Act tested as parts and subsections and awhole, it was rated at a level a university student could understand. This study analyses the readability and intelligibility of acts related to fiscal responsibility and the state budget in six selected countries, adopting Anglo-Saxon public administration model and making an inter-country evaluation. Since it is important that citizens have enough information about legislation for a citizen-oriented understanding, a legislation system that is understood by the larger part of the society is essential.