The Enactment of Provincial Budgets According to the Regulation of Special Provincial Administration Dated 1913
Journal Title: Ankara Üniversitesi Dil ve Tarih-Coğrafya Fakültesi Dergisi - Year 2018, Vol 58, Issue 1
Abstract
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.
Authors and Affiliations
Sadık Fatih TORUN
A Textlinguistic Analysis on Furug Ferruhzâd’s Story Kâbus
In the twentieth century, although Furug Ferruhzâd (1935 -1967) who is one of the leading intellectuals and literary women of the contemporary Iranian literature is known as a poet, she produced also successful works on...
An Abolitionist Heteroglossia: Racial Reconstruction in Frances E. W. Harper's Iola Leroy, or, Shadows Uplifted
Frances Ellen Watkins Harper's 1892 novel Iola Leroy, or, Shadows Uplifted has been widely discussed in relation to the ways in which the novel caters to the popular gender ideologies that deny and devalue black womanhoo...
Forefathers Part III as a Masterpiece
19 century witnessed significant changes in the field of literature and art in addition to certain turning points for many European countries. These changes were so influential that they paved the way for a new movement....
A Representative Building of First National Architectural Style in Ankara: “Harita Umum Müdürlüğü”
Built for the need to produce own maps of the Republic of Turkey and also a school task seasoned “Harita Umum Müdürlüğü” building, still with that artistic and architectural characteristics it should be considered as an...
Caucasia from the Perspective of the French Travelers
The process of Enlightenment with the Renaissance in Europe paved way for the travels towards the discovery of unknown geographies. At the beginning, some of the travels were restricted to the countries in the European c...