Author(s): Mustafa ARSLAN
In the study, information is provided about the general characteristics of the formations named “financial council”, “financial court” and “parliamentary budget offices”, which has been active since the past in some of the developed countries, especially in the European countries after the 2008 - 2009 Global Contraction process, and becoming common also in developing countries. United States, Sweden and Slovenia being examined under separate headings and for Turkey evaluations are made such a possible formation should have in the context of the innovations brought by Law No. 5018 on Public Financial Management and Control. In parallel with the changes in the fiscal policy, autonomous structures are becoming widespread along with numerical rules and some general expectations are brought up, although they do not show full homogeneity. In particular, their budgets, personnel structures, procedures for appointment of senior management and term of office are considered as key elements for these structures. Although their organization and functions are different, the legitimacy of their existence, especially in terms of democratic culture, is closely related to these characteristics. Even though they are named by different names, it is seen that these dominant features are taken into consideration especially in developed countries during the establishment stages. Turkey also made innovations in the area of fiscal policy and continue to try, though in terms of financial rules and structures must take into account some basic features
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