Abstract
The expenditures of the state throughout history have been documented. Today, a budget is a document prepared, approved and implemented according to certain rules for the future. Various budgeting principles must be followed in the modern state budget. Interestingly, it is known that the budget prepared during the reign of Tarhuncu Ahmet Pasha of the Ottoman Empire in the 16th century is similar to today's state budget. The purpose of this study is to determine whether the budget led by Tarhuncu Ahmet Pasha is a state budget in today's modern sense or what type of budget it is. Information and documents obtained from the Ottoman Archives were used in the study. It has been determined that the budget prepared by Tarhuncu Ahmet Pasha is compatible with the majority of today's budget principles and rules, although not all of them.
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