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For Better or for Worse ? The Role of Parliament in the Budgetary Process of Developing Countries Can parliaments contribute efficiently to budgetary processes while preserving fiscal discipline ? Greater budgetary transparency and a stable taxation system are crucial challenges for emerging econo...
Salvato in:
| Autore principale: | |
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| Natura: | Article ou chapitre numérique |
| Lingua: | Français |
| Pubblicazione: |
2006
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| Accesso online: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Riassunto: | For Better or for Worse ? The Role of Parliament in the Budgetary Process
of Developing Countries
Can parliaments contribute efficiently to budgetary processes while preserving fiscal
discipline ? Greater budgetary transparency and a stable taxation system are crucial
challenges for emerging economies concerned with the efficient management of public
finance and the fight against corruption. Considerably neglected during the first stage of
economic reforms, legislative budgetary institutions reappeared with the second wave of
reforms in financial administrations. However, due to the predominance of their
executive rôle as well as their own lack of knowledge on the subject, parliaments often
have little to do with budgetary matters. Although they possess a wide range of powers
in budgetary affairs, only rarely do they manage to make efficient and responsible use of
them. The article examines the contribution of parliaments to budgetary processes in
developing countries with both presidential regimes and centralized budgetary systems,
and evaluates the conditions and constraints of a greater parliamentary role in budgetary
matters. It analyses the political economy of budgetary processes in Latin America,
underlining the risks of insufficient government participation in budget management and
the advantages of parliamentary control of public finances. It argues that in Latin
America as elsewhere, the main challenge of parliamentary participation in the budgetary
process consists in preserving the advantage of a strong executive authority able to
ensure fiscal discipline, while at the same time procuring the restraint and institutional
counterbalance that guarantee financial responsibility, the rendering of accounts and
democratic control. Good fiscal governance is the fruit of a harmonious blend of
government prerogatives and parliamentary control. |
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