The aim of this course is to examine the concept of the budget, one of the main components of public finance, in both theoretical and practical terms. It aims to provide students with knowledge about the preparation, implementation, and auditing processes of public budgets. Additionally, it seeks to ensure that students understand the functioning of the budget process within the framework of the Turkish budgetary system, along with its constitutional and legal foundations.

This course covers the concept of the budget, the historical development of budgeting, types of budgets, budgetary principles, and budget systems. It also provides a detailed analysis of the preparation, enactment, implementation, and auditing processes of the budget. The course includes topics such as the central government budget process in Turkey, multi-year budgeting approach, performance-based budgeting based on strategic planning, and the closure of the budget at the end of the fiscal period.