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B\u00fctçe hakk\u0131, kamu gelirlerinin toplanmas\u0131na ve giderlerin yap\u0131lmas\u0131na izin verme yetkisi ile vatanda\u015flar\u0131n ödedikleri vergilerin nereye ve nas\u0131l harcand\u0131\u011f\u0131n\u0131 bilme hakk\u0131n\u0131 ifade etmektedir. Yasama organ\u0131n\u0131n halk ad\u0131na b\u00fctçe hakk\u0131 yetkisine sahip olmas\u0131 b\u00fctçe hakk\u0131n\u0131n da sahibi oldu\u011fu anlam\u0131na gelmemektedir. Vatanda\u015flar, öznesi oldu\u011fu bu hakk\u0131n kullan\u0131m\u0131n\u0131 oy mekanizmas\u0131yla kendi seçti\u011fi temsilcilere devretmektedir. Meclisin vatanda\u015flar ad\u0131na kulland\u0131\u011f\u0131 b\u00fctçe hakk\u0131n\u0131n anlam ifade edebilmesi için vatanda\u015flar\u0131n b\u00fctçe hakk\u0131na dair fark\u0131ndal\u0131\u011f\u0131n\u0131n ve b\u00fctçe bilincinin geli\u015ftirilmesi önem arz etmektedir. Vatanda\u015flar, h\u00fck\u00fcmetlerin gelirlerini nas\u0131l art\u0131rd\u0131\u011f\u0131 ve borçlar\u0131n\u0131 nas\u0131l yönettikleri hakk\u0131nda bilgiye rahatl\u0131kla eri\u015febilmelidir. Ancak toplum refah\u0131n\u0131n art\u0131r\u0131lmas\u0131 ve e\u015fitsizliklerin giderilmesi için vatanda\u015flar\u0131n bilgilendirilmesi ve \u015feffafl\u0131\u011f\u0131n sa\u011flanmas\u0131 yaln\u0131z ba\u015f\u0131na yeterli de\u011fildir. Temsili demokrasinin aksayan yönlerinin bulunmas\u0131 nedeniyle demokratik bir h\u00fck\u00fcmet olman\u0131n gere\u011fi olarak vatanda\u015flar\u0131n b\u00fctçeleme s\u00fcrecine aktif kat\u0131l\u0131m\u0131n\u0131n da desteklenmesi gerekmektedir. Bu ba\u011flamda b\u00fctçeleme s\u00fcrecinde vatanda\u015flar\u0131n gör\u00fc\u015f ve önceliklerine yer verilerek vatanda\u015f odakl\u0131 b\u00fctçeleme yap\u0131lmas\u0131n\u0131n önemi ve gereklili\u011fi ön plana ç\u0131kmaktad\u0131r. Bu ara\u015ft\u0131rma, T\u00fcrkiye’de vatanda\u015flar\u0131n devlet b\u00fctçesine yönelik bilinç d\u00fczeyinin mevcut durumunu ve b\u00fctçe bilincini etkileyen faktörleri analiz etmeyi amaçlamaktad\u0131r. Çal\u0131\u015fmada \u0130BBS D\u00fczey 1 bölgeleri kapsam\u0131nda 12 il seçilmi\u015f ve 18 ya\u015f ve \u00fcst\u00fc 1003 vatanda\u015fa anket uygulanm\u0131\u015ft\u0131r. Öncelikle T\u00fcrkiye’de vatanda\u015flar\u0131n b\u00fctçe bilinç d\u00fczeyinin mevcut durumu tespit edilmi\u015f ve vatanda\u015flar\u0131n devlet b\u00fctçesine yönelik ilgi ve fark\u0131ndal\u0131k d\u00fczeyinin çok d\u00fc\u015f\u00fck d\u00fczeyde oldu\u011fu sonucuna var\u0131lm\u0131\u015ft\u0131r. B\u00fctçe bilincini etkileyen faktörler ölçe\u011fine aç\u0131klay\u0131c\u0131 faktör analizi yap\u0131larak \u00fcç boyutlu bir yap\u0131 elde edilmi\u015ftir. Do\u011frulay\u0131c\u0131 faktör analizi sonucuna göre ise vatanda\u015f odakl\u0131 b\u00fctçeleme, \u015feffafl\u0131k ve vatanda\u015flar\u0131n bilgilendirilmesi faktörlerinin vatanda\u015flar\u0131n b\u00fctçe bilinci \u00fczerinde etkili oldu\u011fu tespit edilmi\u015ftir.

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