Constitution 1982 (Arts. 160-161, amend. through 2017) + Public Financial Management and Control Law 5018/2003 + Sayistay (Court of Accounts) Law 6085/2010 + Public Procurement Law 4734/2002 + Right to Information Law 4982/2003

Turkey's fiscal transparency framework is anchored by the Constitution of the Republic of Turkey (1982, as amended through 2017) and the Public Financial Management and Control Law 5018/2003 — the landmark PFM reform enacted as part of Turkey's pre-EU-accession alignment and 2002-2005 IMF Stand-By Arrangement. Constitution Art. 161 (as amended 2017) establishes a constitutionally-mandated 75-day budget submission deadline (President to TBMM), a 55-day Plan and Budget Committee (PBK) review period, a 180-day (six-month) final accounts deadline, and a structural constraint — TBMM members are constitutionally prohibited from proposing revenue-decreasing or expenditure-increasing amendments at the floor stage. Law 5018/2003 defines the three-tier budget structure (Central Government, Social Security, Local Administration), establishes the 3-year Medium-Term Programme (MTEF/MTP/MTFP), requires monthly consolidated budget realisation reports from the Ministry of Treasury and Finance, and mandates internal audit units across all public administrations. The Sayistay (Court of Accounts), restructured by Law 6085/2010, operates three audit functions: financial audit, compliance audit, and performance audit (the last introduced by Law 6085 as a new function). Sayistay's President and members are elected by TBMM by secret ballot for seven-year terms — the formal legal basis for auditor_selection='elected' and the strongest independence mechanism in Turkey's oversight architecture. OBS 2023: OBI=64/100 (rank 28/125), Turkey's highest score, crossing the IBP 'sufficient' threshold (61) for the first time; In-Year Reports=100/100; Public Participation=0/100 (all four budget stages). OBS 2023 explicitly confirms: Turkey has no independent fiscal institution (IFI). Public Procurement Law 4734/2002 establishes KIK (independent procurement regulator) and EKAP e-procurement platform with mandatory online publication of procurement notices and contract awards. Structural caveat: Turkey's post-2016 trajectory — state of emergency (2016-2018), 2017 constitutional referendum centralising power in the Presidency, sustained CPI decline (31/100 in 2024, rank 124/182) — means formal statutory transparency scores should be interpreted in the context of significant erosion of institutional independence and investigative civil society. Score: 63 (limited band; within predicted 55-65 range). FY: January 1 - December 31. Currency: TRY.

Transparency Requirements