Onar, ErdalKara, Seyfettin2022-04-292022-04-292007http://hdl.handle.net/20.500.12575/79906The subject of this thesis is the Budget Law and the Law of Final Accounts in the Turkish Constitution. The thesis is composed of five main sections including introduction and conclusion. Introduction includes the explanation of the subject and the methodology of the thesis. In the first section, the concept of budget; it?s political, economic and legal function as well as its historical development throughout world history, Ottoman Empire and Turkish Republic are thoroughly examined. In the second section, categories and principles of budget, and budget systems are described. The third section which is titled contemporary budget system is reserved to explain legal basis of budget, its preparation, ratification, implementation and auditing processes as well as judicial review of the constitutionality of the budget law within the framework of the decisions of the Supreme Court. Law of Final Accounts are also examined in detail in the section of Budget Audit. The conclusion and evaluation section deals with the necessity of the state?s role in making the budget for balancing the needs of the society with the limited resources, in this respect, budget?s legal character and it?s difference from other laws are defined. Furthermore in this section, legislative body?s implementation and the auditing role of the budget which is performed by Final Account Laws are explained. The thesis concluded with the right of the Constitutional court to repeal the irrelevant articles of the budget law.trBütçeBudgetmasterThesis