From the times when states existed in the world to the present day, the problem of ensuring the balance of public expenditures and public revenues has remained current. While classical economists argued that the public sector budget should be as balanced as possible, with Keynes, among modern economists, the budget deficit and surplus policy was used as a tool to achieve fiscal policy objectives.

The developing technological changes and globalization phenomenon should be applied to the state and organizations in a more modernized and advanced form with traditional correct approaches by benefiting from these theories. Therefore, instead of the techniques that have lost their modernity and many of the financial and management approaches that have been reshaped with the new century, it has become a necessity to bring more flexible and solution-oriented approaches that require rapid decision-making and implementation and bring innovative and different perspectives to the agenda. This situation creates such a tendency in state institutions as it does in the private sector. In the globalizing world, the idea of ​​managing resources in a more effective, efficient, transparent and accountable manner is spreading and developing day by day.

The purpose and scope of this study includes how the public sector budget balance was realized in Turkey from the 2000s to 2023, and especially how the modern financial management techniques were restructured and public income-expenditure management dynamics developed with the Public Financial Management and Control Law No. 5018, which entered into force in 2006. In the study, the public sector budget balance was first explained in its theoretical scope and then the Turkish practice was given. The document and document analysis method was used in the study. In addition, a number of recommendations aimed at achieving public budget balance were included in order to implement practices such as fiscal discipline, fiscal rule and fiscal transparency.