HÜSEYİN GÜÇLÜ ÇİÇEK, Sibel SAYIN MUTLUCAN

Federal Alman bütçe sistemi ve bütçe reform çalışmaları

Günümüzde bütçe sistemleri bir ülkenin gelir ve gider durumunu gösteren yasa olma özelliğinden çıkıp, ülkelerin ekonomik geleceğine yön veren bir mali politika aracı haline gelmiştir. Avrupa Birliğine üye ülkeler içinde göze çarpan bir ekonomik büyüme ve gelişme gösteren Federal Almanyanın bütçe sistemi de araştırılmaya değer bir önem arz etmektedir. Bütçe sisteminin 1600lü yıllara dayanan tarihçesi ile Federal Almanya köklü bir geçmişe sahiptir. Alman bütçe sistemi, değişen ekonomik gelişmelere paralel olarak kendini yenileyen ve geliştiren bir sistem olma özelliği taşımaktadır. Bu özellikleri ile Alman bütçe sistemi pek çok ülkeye örnek oluşturabilecek yapıdadır. Bu çalışmada, Federal Almanya Cumhuriyetinin bütçe sisteminin tarihçesi ve ilkelerinin yanı sıra bütçenin oluşturulmasında rol alan aktörler, orta vadeli mali planlama ve yeni bütçe sisteminin özellikleri mali disiplin ekseninde ele alınmıştır. Çalışma sonucunda, Alman bütçe sisteminin oldukça katı kurallara sahip, detaylı ve kapsamlı bir yapıda olduğu, federal yönetim benimsenmiş olmasına rağmen federe devletlerin bütçe yönetimleri konusunda çok da bağımsız olmadıkları görülmüştür.

The budget system of federal republic of Germany and the budget reform efforts

The budget systems have transformed from being the law that shows the income and expense status of a country into a financial policy instrument that shapes the economic future of a country nowadays. The budget system of the Federal Republic of Germany, which shows a remarkable economic growth and development among the members of the European Union, should be examined. With its budget system dating back to the 1600s, the Federal Republic of Germany has a deep rooted history. The German budget system has the features of self-renewing and self-improving in parallel with the changing economic developments. With these features, the German budget system may set an example for many countries. In the study, the actors playing a key role in the budget, medium term fiscal planning and the features of the new budget system along with the history and the principles of the budget system of the Federal Republic of Germany are examined within the framework of fiscal discipline. As a result of the study, it is observed that the German budget system has strict rules and a detailed and extensive structure, and the federations are not so independent in terms of budget management although the federal system is adopted.

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