000			02415naa a2200181uu 4500
001			0090115102637
003			OSt
005			20190218141815.0
008			100901s2006 xx ||||gr |0|| 0 fre d
100	1		_aSANTISO, Carlos _930481
245	1	0	_aPour le meilleur ou pour le pire? Le rôle du parlement dans le processus budgétaire das pays en développement
260			_aParis : _bENA, _c2006
520	3		_aCan 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
773	0	8	_tRevue Française D'Administration Publique _g117, p. 149-185 _dParis : ENA, 2006 _xISSN 01527401 _w
942			_cS
998			_a20100901 _b1510^b _cDaiane
998			_a20100902 _b1127^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c35959 _d35959
041			_afre