Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 1 (Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application)

Foreword
Acknowledgements
Introduction
	References
Contents
Editors and Contributors
List of Figures
List of Tables
Part I Revenue Management
1 Tax System and Tax Reforms in Turkey
	1.1 Introduction
	1.2 The Main Reforms in the Turkish Tax System
	1.3 General Information About Turkish Tax System
		1.3.1 Tax Procedure Law
		1.3.2 Income Taxes
		1.3.3 Taxes on Expenditure
		1.3.4 Taxes on Wealth
		1.3.5 Taxes on Foreign Trade
	1.4 The Main Problems of Turkish Tax System and Need for Reform
	1.5 Conclusion
	References
2 Restructuring of Revenue Administration in Turkey
	2.1 Introduction: A Brief Historical Setting
	2.2 Efforts to Transform the Turkish Revenue Administration
		2.2.1 Pre-2005
		2.2.2 The Post-2005
	2.3 Results of Restructuring
	2.4 Conclusion
	References
3 Tax Audit Reform in Turkey
	3.1 Tax Audit
	3.2 Types of Tax Audit
		3.2.1 Physical Enquiry
		3.2.2 Tax Inspection
		3.2.3 Inquiry (Inspection with Inquiry)
		3.2.4 Gathering Information
	3.3 Reform Process
		3.3.1 Tax Audit Units Prior to 2011
		3.3.2 Tax Audit Units After 2011
	3.4 Risk Analysis Based Tax Audit
	3.5 Conclusion
	References
Part II Public Expenditure Management
4 The Experience of a Medium-Term Expenditure Framework in Turkey
	4.1 Introduction
	4.2 What Is an MTEF?
		4.2.1 Conceptual Framework
		4.2.2 Main Stages and Types of MTEFs
		4.2.3 Requirements for an Effective MTEF
		4.2.4 Potential Benefits
	4.3 The Adoption of the MTEF in Turkey
		4.3.1 Transition Processes to MTEF: From Past to Present
		4.3.2 The Aims and Features of the MTEF
	4.4 The Main Stages of the MTEF in Turkey
		4.4.1 The Top-Down Stage of the MTEF
		4.4.2 The Bottom-up Stage of the MTEF
		4.4.3 Reconciliation Stage of the MTEF
	4.5 Evaluation of MTEF in Terms of Budgetary Outcomes
		4.5.1 Fiscal Discipline
		4.5.2 Allocative Efficiency
		4.5.3 Technical Efficiency
	4.6 Evaluation of Processes and Design of MTEF
		4.6.1 Forecasting Errors in Macroeconomic Variables
		4.6.2 A Multitude of Policy Documents
		4.6.3 Weaknesses in Linking Policy, Planning, and Budgeting
		4.6.4 Short Budget Formulation Period
		4.6.5 Detailed Line-Item Budget Classification
		4.6.6 Lack of Fiscal Transparency, Accountability, and Public Participation
	4.7 Conclusion
	References
5 An Assessment of the Public Procurement System in Turkey
	5.1 Introduction
	5.2 Legal Aspect and Content of Public Procurements
	5.3 Operation of the Public Procurement System
	5.4 Evaluation of the Public Procurement System
	5.5 Conclusion
	References
6 Public-Private Partnership—The Case of Turkey
	6.1 Literature Review
	6.2 The Definitions of Public-Private Partnership
	6.3 Public-Private Partnership Models
	6.4 Public-Private Partnership Examples in the World
	6.5 Public-Private Partnership in Turkey
	6.6 Result and Policy Suggestions
	References
7 Revisiting Conditional Cash Transfers: General Overview and Its Implementation in Turkey
	7.1 Introduction
	7.2 Conditional Cash Transfer Program in Turkey
		7.2.1 Conditional Cash Transfers for Education
		7.2.2 Conditional Health Benefits
	7.3 Concluding Remarks
	References
Part III Budget
8 Program Budgeting in Turkey
	8.1 Introduction
	8.2 History of the Budgeting and Public Financial Management System in Turkey
	8.3 The Potential Benefits of Program Budgeting Reforms for Turkey’s Budgeting System
	8.4 Program Budgeting Design
	8.5 What Should Be the Level of Budget Flexibility in Program Budgeting Reform?
	8.6 Cross-Organizational Programs
	8.7 Program Performance Information
	8.8 Activity-Based Costing Approach in Turkey
	8.9 Evaluation of Programs
	8.10 Program Monitoring and Evaluation
	8.11 Spending Review
	8.12 Conclusion
	References
9 Judicial Review of Budget in Turkish Law
	9.1 Introduction
	9.2 An Evaluation from Historical Perspective: Regulations Regarding the Power of the Purse in Turkey
	9.3 Judicial Review of Budget (Budget Implementations) in Turkey
	9.4 Judicial Review of the Constitutionality of Budget Law (Constitutional Court)
		9.4.1 1961 Constitutional Period
		9.4.2 1982 Constitutional Period
	9.5 Conclusion and Evaluation
	References
10 The Role of Parliament in Budget Process
	10.1 Introduction
	10.2 Legislative Oversight in Different Governmental Systems
	10.3 Legislative Oversight in Turkey
	10.4 Budgetary Actors and Budget Preparation Process
	10.5 Budgetary Documents Submitted to the Parliament
	10.6 Conclusion
	References
11 Fiscal Transparency in Turkey: Lessons Learned from International Evaluations
	11.1 Introduction
	11.2 Why Fiscal Transparency Matters
	11.3 Implementation of Fiscal Transparency in Turkey
	11.4 Legal Arrangements Contributing to Fiscal Transparency in Turkey
		11.4.1 Public Financial Management and Control Law no. 5018
		11.4.2 Public Procurement Law
		11.4.3 Public Financing and Debt Management Law
		11.4.4 Right to Information Law
		11.4.5 Council of Ethics for Public Service
		11.4.6 Turkish Court of Accounts Law No. 6085
	11.5 Important Infrastructure Work on Fiscal Transparency
		11.5.1 Web Base Accounting Automation System (Say2000i)
		11.5.2 Analytical Budget Classification System
	11.6 Fiscal Transparency Measurement in Turkey
		11.6.1 IMF Fiscal Transparency Code
	11.7 International Budget Partnership Open Budget Survey
	11.8 Conclusion
	References
Part IV Government Financial Management Information Systems
12 Integrated Public Financial Management Information Systems in Turkey
	12.1 Introduction
	12.2 Integrated Financial Management Information System
	12.3 Benefits and Challenges of IFMIS
	12.4 The IFMIS Experiences in Turkey
	12.5 The IFMIS Policy Paper and Action Plan
	12.6 New Accounting Information System
	12.7 New Expenditure Management System
	12.8 E-Document Standards & Standard Documents and Reporting
	12.9 Conclusion
	References
Part V EU and Fiscal Compliance
13 Alignment of Turkey with the European Union in Public Financial Management and Control
	13.1 Introduction
	13.2 Alignment in the Main Pillars of Public Financial Management
	13.3 Alignment in Fiscal and Budgetary Surveillance
	13.4 Alignment in Public Financial Control
	13.5 Alignment in Taxation
	13.6 Support of EU Funds in Alignment Process
	13.7 Conclusion
	References
Index