General Directorate of Highways is a public institution with supplementary budget. The main finance resource is the general budget. All taxes are gathered in the general
budget under the responsibility of the Ministry of Finance. In each fiscal year the Parliament allocates budget for each sector in accordance with the policies of government and the investment plans. Investments of General Directorate of Highways have been supported with allocations from supplementary budget as well as Public Participation Fund in 1984 and Fuel Oil Consumption Fund after the year of 1985. However, Fuel Oil Consumption Tax by September 1st, 1998 and Public Participation Fund by beginning of 2001 Fiscal Year were abolished. General Directorate of Highways has become an organization, the finance resource of which is only the supplementary budget as it was before 1984. In parallel with the general and economic development of the country, traffic has also increased considerably. Thus, to increase the capacity of road has become obligatory. However, due to inadequate allocation from the general budget, realization of the economically feasible designs with external resources from International Finance Institutions, such as the World Bank, European Investment Bank has been adopted as a policy. | 
