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재정민주주의와 지출승인법(Fiscal accountability and appropriation acts)

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  • 재정민주주의와 지출승인법(Fiscal accountability and appropriation acts)
  • 옥동석
  • 한국조세연구원


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Title 재정민주주의와 지출승인법(Fiscal accountability and appropriation acts)
Similar Titles
Material Type Reports
Author(Korean)

옥동석

Publisher

서울:한국조세연구원

Date 2004-12
Pages 236
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

In the medieval struggles toward democracy, the ratification and later the control of finances were the central focus. Attention was first directed to taxation and borrowing; somewhat later, to the legitimation of expenditures through appropriations; then to the propriety and legality of actual expenditures and revenues; still later, to the planning and authorization of expenditures and revenues through the consolidated budget. In modern democracies there has been established as a recognized principle that legislative control over the destination of funds should be exercised through the legislation process for appropriations. That is, the control of government should be rested first of all in the control of the purse and that such control should be exercised by representatives duly elected by and accountable to the people. (The rest omitted)