مكانة قوانين ضبط الميزانية في الجزائر : دراسة مقارنة

Abstract EN

The Parliament exercises a Subsequent control over the state budget, by voting on the Budget Control Act at the end of the fiscal year, Where the government presents The actual outcome of the implementation of the budget to the parliament, and the latter (The parliament) compares between what has been approved in the annual Finance Act (Which represents an estimate of the amounts to be collected and spent during a future financial period, Often a year), and the final outcome after the actual implementation, thus the fiscal year will not be concluded unless the parliament approves The Budget Control Act.

The Budget Control Act (Budget Adjustment Act) differs from other fiscal laws- The annual financial law and the supplementary finance law - in matters such as: the Procedures for its ratification, its presentation to parliament, its submission timing to the parliament, This is why in some countries, such as France, the law recognizes an important rule, namely the discussion of the budget control law before the draft fiscal law for the year, which helps both the executive branch and the Parliament to adopt the annual Finance Act with more familiarity and knowledge, and to take appropriate measures.