The Enactment of Provincial Budgets According to the Regulation of Special Provincial Administration Dated 1913

The proclamation of the Tanzimat brought with it a sense of government based on fiscal and administrative centralist policies. In this context, the establishment of financial supervision in the central government and the removal of iltizam appointment of muhassıl to every sandjak in villages followi...

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Main Author: Sadık Fatih TORUN
Format: Article
Language:English
Published: Ankara University 2018-10-01
Series:Ankara Üniversitesi Dil ve Tarih-Coğrafya Fakültesi Dergisi
Subjects:
Online Access:http://dtcfdergisi.ankara.edu.tr/index.php/dtcf/article/view/4477
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author Sadık Fatih TORUN
author_facet Sadık Fatih TORUN
author_sort Sadık Fatih TORUN
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description The proclamation of the Tanzimat brought with it a sense of government based on fiscal and administrative centralist policies. In this context, the establishment of financial supervision in the central government and the removal of iltizam appointment of muhassıl to every sandjak in villages following the decision to place tax levy according to income and property accelerated the transformation of the financial structure and necessitated the management of income and expenses in a more systematic way. For this reason, budget laws, similar to today's budget, was prepared by central administration and provinces. However, until 1913, the budget prepared in the provinces had no financial autonomy. Independent provincial budget was prepared as a result of the fiscal autonomy granted to the provinces by the provincial law which entered into force on this date. With a 50-article regulation put into effect in 1913, how these budgets would be enacted, how the proceeds and expenses would be managed, how the final account of the budget would be formed and the duties of the accountant responsible for all these financial transactions are explained. This regulation has not been referred to in the previous studies on provincial budgets. This study aims to fill this gap.
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spelling doaj.art-08312055dea24d088b94c58dd199a7b32023-12-02T21:09:10ZengAnkara UniversityAnkara Üniversitesi Dil ve Tarih-Coğrafya Fakültesi Dergisi2459-01502018-10-01581598110.33171/dtcfjournal.2018.58.1.44406The Enactment of Provincial Budgets According to the Regulation of Special Provincial Administration Dated 1913Sadık Fatih TORUN0Ankara Üniversitesi. sadikfatih@gmail.comThe proclamation of the Tanzimat brought with it a sense of government based on fiscal and administrative centralist policies. In this context, the establishment of financial supervision in the central government and the removal of iltizam appointment of muhassıl to every sandjak in villages following the decision to place tax levy according to income and property accelerated the transformation of the financial structure and necessitated the management of income and expenses in a more systematic way. For this reason, budget laws, similar to today's budget, was prepared by central administration and provinces. However, until 1913, the budget prepared in the provinces had no financial autonomy. Independent provincial budget was prepared as a result of the fiscal autonomy granted to the provinces by the provincial law which entered into force on this date. With a 50-article regulation put into effect in 1913, how these budgets would be enacted, how the proceeds and expenses would be managed, how the final account of the budget would be formed and the duties of the accountant responsible for all these financial transactions are explained. This regulation has not been referred to in the previous studies on provincial budgets. This study aims to fill this gap.http://dtcfdergisi.ankara.edu.tr/index.php/dtcf/article/view/4477VilâyetBütçeİl Özel İdaresiTalimat
spellingShingle Sadık Fatih TORUN
The Enactment of Provincial Budgets According to the Regulation of Special Provincial Administration Dated 1913
Ankara Üniversitesi Dil ve Tarih-Coğrafya Fakültesi Dergisi
Vilâyet
Bütçe
İl Özel İdaresi
Talimat
title The Enactment of Provincial Budgets According to the Regulation of Special Provincial Administration Dated 1913
title_full The Enactment of Provincial Budgets According to the Regulation of Special Provincial Administration Dated 1913
title_fullStr The Enactment of Provincial Budgets According to the Regulation of Special Provincial Administration Dated 1913
title_full_unstemmed The Enactment of Provincial Budgets According to the Regulation of Special Provincial Administration Dated 1913
title_short The Enactment of Provincial Budgets According to the Regulation of Special Provincial Administration Dated 1913
title_sort enactment of provincial budgets according to the regulation of special provincial administration dated 1913
topic Vilâyet
Bütçe
İl Özel İdaresi
Talimat
url http://dtcfdergisi.ankara.edu.tr/index.php/dtcf/article/view/4477
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