الإنتاج التشريعي لقانون المالية في الجزائر

الملخص EN

The law of finance is very important in so far that it it is one of the most important and exact suject dealing with all the aspects of life in the state.

This study deals with the steps , procedures and legal as well as constitutional conditions followed when preparing the project of the finance law , starting with the note sent by the minister of finance to all ministries , authorities and sectors in the level of governorates and which include the directives of the government council asking the minister to prepare their proposals for the next year accompanied by all documents.The concerned ministries prepare initial projects that are gathered in the finance ministry and then studied in the government council that resolve the differences between the general directorate of budget and the ministries.Then , the State Council gives its opinion and the project is studies at the level of the ministries council.

After the approval of this latter , the project is studied in the People’s National Assembly to be approved and then the Council of the Nation except that this latter does not have the right to make any amendment.