Revue Académique de la Recherche Juridique
Volume 12, Numéro 2, Pages 690-703
2021-10-10
The Illusion Of Budget Universality In The Algerian Public Financial Law : An Analysis Of Current Budgetary Issues
Authors : Maherzi Djalel .
Abstract
In Algeria, the economic and institutional reforms undertaken during the 1990s brought new structures and missions for which the State is completely responsible. The rapid expansion of its role has led to the multiplicity of funds and the complication of the public financial flows. The public authorities have focused on the accomplishment of some fragmentary and temporary public policies rather than developing ways to improve budget discipline and ensure control over expenditures. In this context, this article aims at studying the budget universality principle, in the sense that it allows revealing the main anomalies in budgetary management. The universality of the budget has become complex and illusionary, and it only exists through its exceptions. As oil prices continue to decline, the Algerian budget is not immune to an eminent fiscal crisis. The budgetary issues would be intensified if budgetary principles, including the universality principle, are not reassessed and adapted to the particular context.
Keywords
Algeria; Budget principles; Budget universality principle; Public budget; Budget law; Budget reform
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