TARHUNCU AHMET PASHA BUDGET IN CLASSICAL AND MODERN MEANING.

The expenditures made by the state throughout history have been documented. Today, a budget is a document prepared, approved, and implemented according to specific rules, containing financial plans for the future. The modern state budget requires adherence to various budgeting principles. Interestingly, the budget prepared by Tarhuncu Ahmet Pasha in the 17th century Ottoman Empire is known to resemble today's state budget. This study aims to determine whether the budget led by Tarhuncu Ahmet Pasha is a modern state budget or what type of budget it represents. Information and documents obtained from the Ottoman Archives were used. It was found that the budget prepared by Tarhuncu Ahmet Pasha aligns with most of today's budget principles and rules. Features such as the clear recording of revenues and expenditures and the maintenance of financial discipline show that it closely approaches the modern budget concept. Tarhuncu Ahmet Pasha's budgeting practices emphasized financial discipline and accountability, laying the groundwork for many principles used today. Therefore, the budget from Tarhuncu Ahmet Pasha's era can be seen as an important step towards the modern budgeting system. [ABSTRACT FROM AUTHOR]