guide to the budget is an easy and understandable summary of the annual budget.
It contains the expenditures to be made in the current year and basic
information on how these expenditures will be covered. It aims to present this
information to the public in a neat way.
other hand, the disclosure of the policies to be implemented in a simple and
understandable way is of great importance in terms of ensuring transparency and
accountability, which are the basic principles of financial management.
guide to the budget prepared contains information on the tax revenues, the macroeconomic
assumptions used in the budgeting process, the distribution of budget
expenditures and to which sectors and for what reasons appropriations are
Citizen's Guide to the Budget (2017)