The state budget is our shared wallet—public money that belongs to all citizens. To safeguard it, citizens need budget literacy: the ability to understand how taxes are collected, where resources are allocated, and what services are provided in return. Budget-literate individuals can interpret public institutions’ plans and reports, becoming more informed, responsible, and engaged members of society.

This book introduces the fundamentals of public budgeting in Türkiye, explains citizens’ rights in the process, and offers tools to read revenue, expenditure, and budget balances. By strengthening budget literacy, it promotes transparency, accountability, and democratic participation while empowering citizens to protect public resources and prevent waste.

CONTENTS

PREFACE             

INTRODUCTION               

CHAPTER ONE: ESSENTIALS OF BUDGETS AND BUDGETING         

1.1. Importance of Budgets and Their Role as the Shared Wallet in a Society         

1.2.  Power of the Purse and Its Importance        

1.3. Principles of Budget              

1.4. Budget Awareness and Literacy        

CHAPTER TWO: LIFE CYCLE OF THE STATE BUDGET          

2.1. Processes of the State Budget           

2.2. What Should I Understand from the State Budget Life Cycle?              

CHAPTER THREE: ACTIVE PARTICIPATION IN BUDGETING PROCESSES     

3.1. What are Our Rights Regarding the Budgetary Process?        

3.2. How Can I Access Budget Documents of Public Institutions?

3.3. How Can I Monitor and Oversee Budget Implementation?   

3.4. How Can I Obtain Information on Budget Outcomes?             

CHAPTER FOUR: FUNDAMENTALS OF BUDGET LITERACY              

4.1. Basic Information and Analytical Coding       

4.2.  A Guide to Expenditure Items in the State Budget   

4.3. Guide to the Revenue Items of the State Budget      

4.4. What Should We Understand from the State Budget Balance?            

4.5. How Can I Use What I’ve Learned? 

CONCLUSION