The Reflections of The Changing Government Approach to Public Finance: Case of Turkey

From past to present, the state mechanism has expanded its field of activity to ensure social order as a result of the increase and complexity of the needs of individuals, and for this purpose, it has obtained the right to intervene in the lives of individuals. The state, which expanded its sphere of influence, especially until the middle of the 20th century, was sometimes the solution to the problems, and sometimes the problem itself. With the emergence of the concept of globalization, the understanding of the state has also changed. Rather than being intervening, the regulatory and guiding role of the states was emphasized, and a free-market economy approach was adopted. The change in the understanding of the state also reflected the economic and fiscal policies of the states. In this context, ensuring fiscal discipline, fiscal transparency, public expenditure, budget and borrowing policies have been rearranged to ensure financial stability. In Turkey, because of the importance of public fiscal discipline understanding, some constitutional arrangements have been made. In this context, the adaptation of the state to the new economic system has been facilitated. In this study, the effects of the understanding of the state on tax, public expenditures, budget and borrowing, which are public finance instruments, are interpreted with the help of tables and evaluated in the light of data from the perspective of Turkey.