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DEPFID Working Paper 5 / August 2009 - Abstract

Evoluzione delle procedure e decisione di bilancio

Simonetta Botarelli


The role of both Parliament and Government in public finance seems to be emerging from a shift in the centre of mass of expenditure monitoring, from Parliament to Government. Several considerations about processes under way encouraged an analisys of methods and implementations undertaken by certain countries in order to renovate paths and decisions on public finance as well as on related procedure rules. On the other hand, changing legislation within the EU not only came to be a benchmark for internal politics, but it also brought into question a legal order that has traditionally been deemed as unchangeable. Moreover, the coexistence of two different set of rules (art. 81 of the Constitution and the UE Treaty) represents, as for actors involved, as for criteria of definition, of measurement, and of likely corrections, one of the strategic goals in order to improve the budget system and its effects. Reports in public finance arising from the chosen form of government, as well as from differences in budget rule, stimulated analysis and researches about possible differentiations and covered not only economics-related fields of study. This said, results were not unambiguous.

Keywords: National Budget; Budget Systems.

JEL Classification: H6; H61; H68

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