Abstract :In order to combat the general decline in trust levels towards public institutions most countries have, over the last few decades, attempted to implement Performance Budgeting practices under their national budgeting and accounting systems. Reflective of this global movement, Turkey has undertaken several initiatives that promises to accelerate this transition. However, how successful has our country been in setting the necessary legal infrastructure and what are the successes and failures of the current budgeting system framework? Under this study, we conduct a review of relevant documentation concerning the current Turkish budgeting process and identify the necessary steps taken in order to successfully complete the budgeting process. This study holds particular importance for policy-setters and researchers in terms of providing realistic and useful direction for future policies. Keywords : Performance Based Budgeting, Framework, Framework Assessment, Budgeting, Turkey
