5. Uluslararası Sosyal ve Eğitim Bilimleri Araştırmaları Kongresi, Balıkesir, Türkiye, 11 - 14 Temmuz 2019, ss.361-362
After Constitutional Amendment Referendum (April 16, 2017), the 1982 Constitution of the Republic of Turkey and there has been a change in the state with the construction. As a result of the presidency of the President with the presidential government system and the executive force, the President was authorized to prepare the budget during the central government budgeting process. Strategy and Budget Presidency, which is one of the institutions and organizations affiliated to the Presidency, is the main public body to assist the Presidency in the preparation and execution process of the central government budget. In addition, within the framework of the Support to Public Financial Reform Implementation Project, studies are being carried out from the Performance Based Budgeting System Based on Strategic Planning to the Program Based Performance Budget System. Following the change in the government system, a transition in the budgeting system was also included in the Medium Term Fiscal Plan (2019-2021). In this study, the changes in the preparation and implementation of the central government budgeting process which has been reshaped with the changes in the Turkish public financial management process and the changes in the budgeting system have been discussed. In study, the legal arrangements made in the central government budget process are examined and put forward. It is important to examine the new process and system in order to understand both the impact and effectiveness of the new government system and the change in budgeting system on the public budget process.