TY - GEN AU - Çatak,Sevil AU - Çilingir,Canan TI - Performance Budgeting in Turkey PY - 2010/// CY - Paris PB - OECD Publishing KW - Finance and Investment KW - Governance KW - Turkey N2 - The effective and efficient use of public resources has vital importance for Turkey. To serve this purpose, public financial management was reformed and a performance budgeting system was launched in Turkey. This article assesses the current situation of the implementation of the performance budgeting system in Turkey from the perspective of public administrations under the general budget. It examines all stages of the performance budgeting process (strategic planning, performance programming, budgeting, accountability reporting and auditing) as well as all elements of the system (legislation, methodology, co.ordination, guidance, ownership, implementation, and factors affecting the process). It identifies the strengths of the system and the problems faced. JEL classification: H110, H610 UR - https://s443-doi-org.br.lsproxy.net/10.1787/budget-10-5km4d794l142 ER -