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- W1942622515 abstract "This paper explores the contribution of parliaments to the budget process in presidential systems of government with highly centralized budgetary systems. It offers a political economy perspective on the budget process in Latin America and reveals increased legislative budget activism since the restoration of democracy. It assesses the constraints to and conditions for enhancing the role of parliaments in public budgeting in a framework of fiscal responsibility. It underscores the risks of excessive executive discretion, when executive prerogatives are not adequately balanced by mechanisms of internal restraint and external scrutiny. It argues that a more purposeful contribution of parliaments to the over-sight of the budget might help countries seeking greater accountability in the management of public finances. Ultimately, the governance of the budget reflects a delicate balance between executive power and legislative oversight. The key challenge of legislative budgeting in Latin American is how to retain the advantages of strong executive authority required to ensure fiscal discipline while providing the institutional checks and balances that guarantee effective accountability." @default.
- W1942622515 created "2016-06-24" @default.
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- W1942622515 date "2005-01-01" @default.
- W1942622515 modified "2023-09-28" @default.
- W1942622515 title "Budget institutions and fiscal responsibility : Parliaments and the political economy of the budget process in Latin America" @default.
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