Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 1

1. Front Matter

   Pages i-xxix

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2. Revenue Management

   1. Front Matter

      Pages 1-1

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   2. Tax System and Tax Reforms in Turkey

      • Adnan Gerçek, Feride Bakar Türegün

      Pages 3-17

   3. Restructuring of Revenue Administration in Turkey

      • Tamer Budak, Serkan Benk

      Pages 19-37

   4. Tax Audit Reform in Turkey

      • Neslihan Karataş Durmuş, İmran Arıtı Erdem

      Pages 39-59

3. Public Expenditure Management

   1. Front Matter

      Pages 61-61

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   2. The Experience of a Medium-Term Expenditure Framework in Turkey

      • Tolga Demirbaş

      Pages 63-90

   3. An Assessment of the Public Procurement System in Turkey

      • Özhan Çetinkaya, Erdal Eroğlu

      Pages 91-104

   4. Public-Private Partnership—The Case of Turkey

      • Bernur Açıkgöz

      Pages 105-118

   5. Revisiting Conditional Cash Transfers: General Overview and Its Implementation in Turkey

      • Tekin Akdemir, Barış Alpaslan, Halis Kıral

      Pages 119-129

4. Budget

   1. Front Matter

      Pages 131-131

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   2. Program Budgeting in Turkey

      • Ebru Yenice

      Pages 133-154

   3. Judicial Review of Budget in Turkish Law

      • Nahit Yüksel

      Pages 155-176

   4. The Role of Parliament in Budget Process

      • Hilal Tezcan

      Pages 177-193

   5. Fiscal Transparency in Turkey: Lessons Learned from International Evaluations

      • Ali Yıldırım Eker

      Pages 195-212

5. Government Financial Management Information Systems

   1. Front Matter

      Pages 213-213

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   2. Integrated Public Financial Management Information Systems in Turkey

      • Habip Demirhan

      Pages 215-228

6. EU and Fiscal Compliance

   1. Front Matter

      Pages 229-229

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   2. Alignment of Turkey with the European Union in Public Financial Management and Control

      • Nihal Samsun Karabacak

      Pages 231-243

7. Back Matter

   Pages 245-248

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This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. The book elaborates on revenue management, expenditure management, public budget, public financial management information systems, asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM. 

• Public financial management
• Tax policy
• Expenditure management
• Public budget
• Asset and liability management
• Intergovernmental fiscal relations
• Financial reporting

• Faculty of Political Sciences, Social Sciences University of Ankara, Ankara, Turkey

  Halis Kıral

• Ankara Yıldırım Beyazıt University, Ankara, Turkey

  Tekin Akdemir

Halis Kıral is an assistant professor at the Social Sciences University of Ankara in Turkey. He is also Head of Audit and Risk Management Department and Director of Center for Audit and Risk Management (ASBÜDRM) at the ASBU. 

Tekin Akmedir is Co-head of Public Finance Department at the Faculty of Political Science, Ankara Yıldırım Beyazıt University, Turkey.

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