This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. The book elaborates on revenue management, expenditure management, public budget, public financial management information systems, asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM.

Autorentext
Halis Kral is an assistant professor at the Social Sciences University of Ankara in Turkey. He is also Head of Audit and Risk Management Department and Director of Center for Audit and Risk Management (ASBÜDRM) at the ASBU. 
Tekin Akmedir is Co-head of Public Finance Department at the Faculty of Political Science, Ankara Yldrm Beyazt University, Turkey.

Inhalt

1. Tax System and Tax Reforms in Turkey.- 2. Restructuring of Revenue Administration in Turkey.- 3. Tax Audit Reforms in Turkey.- 4. The Experience of Medium Term Expenditure Framework in Turkey.- 5. An Assessment of How the Public Procurement System Works in Turkey.- 6. Public-Private Partnership: The Case of Turkey.- 7. Revisiting Conditional Cash Transfers: General Overview and Its Implementation in Turkey.- 8. Program Budgeting in Turkey.- 9. Judicial Review of Budget in Turkish Law.- 10. The Role of Parliament in Budget Process.- 11. Fiscal Transparency in Turkey: Lessons Learned from International Evaluations.- 12. Integrated Public Financial Management Information System in Turkey.- 13. Alignment of Turkey with the EU in the Field of Public Financial Management and Control.