التشريع في المجال المالي في موريتانيا بين هيمنة الحكومة و محدودية الدور البرلماني

الملخص EN

This study attempts to extrapolate the most important constitutional requirements that control the legislative function in the financial field, to which the Mauritanian legislator has given particular attention, manifested in its regulation by all types of legal rules (the constitution, laws, decrees) whose scope has focused on regulating the different procedural stages of the financial laws and the procedures for their approval, which are distinct from those used in the modalities of approval of drafts and proposals of other ordinary laws.

In addition, the study attempts to track the various stages of preparing and approving the general budget in order to determine the nature of the roles played by Parliament in the various stages of the process of enacting financial laws.

The study concludes that the parliamentary institution in Mauritania, like most countries that adopted the mechanism of parliamentary rationality, has become now, for a number of factors, some of which are legal, and others that are subjective or internal, just a space for registration and approval, rather than a legislative institution that exercises various powers related to the process of enacting laws, in particular those related to the financial field.

This limited role of the Parliament’s authority in the financial field of Parliament has resulted in perpetuating a state of weakness - even marginal - that the Mauritanian Parliament has lived (and still lives) by extending its successive experiences in exercising its legislative function in the financial field, whether during the periods when bicameral dualism prevailed or when the Parliament became one-chambered, as is the case in the current constitutional situation resulting from the last revision of the Mauritanian constitution in 2017.