How to read the Ottoman State and provincial budgets (1840-1913)?
Abstract
This article focuses on theoretical and technical problems ignored when the data of state and
provincial budgets are used in the literature of Ottoman public finance and urban history. The
study shows that considerable changes occurred in terms of budget composition and budget technique, and other technical problems/constraints make it harder to compare different periods of Ottoman fiscal history. Additionally, the provincial budgets in 19th century were a component part of the state budgets.
The amounts of the estimated, accrued and actualized revenue-expenditure data which have different characteristics and sometimes create different trends will change the results of the graphical and/or econometric analyses. English archival records and consular reports which include Ottoman provincial budget data are considered as secondary sources, compared to Ottoman records, as they are based on the provincial yearbooks and give incomplete information/data.
Finally, it is difficult to make realistic inferences about the fiscal performance of the
state/province by only using the budgets and/or the actual accounts without considering the intergovernmental fiscal relations and treasury transactions.
Key words: Ottoman public finance, provincial finance, state budgets, provincial budgets, budget system, budget technique, fiscal performance.
JEL codes: E62; H61; H72; H77.