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Legislatures and Budget Oversight: Best Practices
Warren Krafchik, International Budget Project
Joachim Wehner, London School of Economics
May 2004
Presented at the Open Forum held by Kazakhstan Revenue Watch in Almaty on April 8, 2004
Read the Presentation
From the Introduction: "Parliament’s 'power of the purse' is a fundamental feature of democracy. The vast majority of democratic constitutions require appropriations and taxation measures to be approved by parliament in order to become effective. For this requirement to be more than constitutional fiction though, parliament must ensure that the revenue and spending measures it authorizes are fiscally sound, match the needs of the population with available resources, and are implemented properly and efficiently."
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