القواعد الميزانياتية و دورها في فرض الانضباط الميزانياتي على الدولة

Abstract EN

The study aims to examine generally the justification of budgetary rules (used to impose budgetary discipline on the State), their various characteristics and their requirements of effectiveness.

It also aims to examine to what extent such rules exist in Algeria and are implemented.

The study concluded that, despite their increasing importance in theory, budgetary rules still pose several problems when applied in practice, and their effectiveness remains very mixed.

It turns out that this is due particularly to the area in which the rules are chiefly applied, that is, politics (before the financial sphere), because their raison for being is essentially to put constraints on the discretionary power of the policy makers in the field of budgetary policy.

As for Algeria, waiting to the implementation (in 2023) of the organic law regarding to finance laws, which includes some provisions considered as budgetary rules (according to their analysis in this paper), the search resulted in that the State does not have currently such rules.