Abstract
The public budgeting, that allows collecting revenues and performing expenditures for a certain period and provides effective legislative audit and supervision, has established itself within the constitutions. In this way, the power of the purse is guaranteed constitutionally. However beyond the power of the purse, new and modern guarantees should be planned into the constitutions due to the profound effects of the public budgets on the economic life. There is needed a constitutional budgeting, considers citizen choices, in behalf of minimizing negative effects of public budgeting on the economic life. In this article which is a study on the scale of the European Union (EU), regulations on the public budget in the member country constitutions are examined in the light of the modern budgeting principles and the fiscal constitution approach. In this context this article initially identifies theoretical framework and approaches relating to the budgeting principles and in parallel with the constitutionalism. In the sequel it explores the provisions for public budgeting into the constitutional arrangements of 26 EU countries. Finally it compares country practices, gives suggestions how optimum constitutional budgeting should be done based on the budgeting principles and constitutional order. This article aims to suggest the basic theoretical structure of optimum constitutional budgeting on the scale of EU from the perspective of budgeting principles and constitutional budgeting. The ultimate goal of the article is making suggestion relating to budgeting in the EU constitution making process, to provide instructive and interpretive a discussion base for both scientists and bureaucrats in the light of the EU macro analysis. DOI: 10.5901/mjss.2015.v6n2s2p131
Highlights
Public budgeting is one of the basic tools both constitutional order and democratic regimes, in the modern era
Constitutions which is the requirements of the principle of the rule of law have the identity of being a document that limits the political power within the state (Teziç, 2014, p. 4-160)
Public budgets are accepted as the basic fiscal tools of the public choices in democratic regimes
Summary
Public budgeting is one of the basic tools both constitutional order and democratic regimes, in the modern era. Public budgeting draws the fiscal and financial limitations of the mutual duties and responsibilities of the executive and legislative branch within the framework of the relationship between political power and sovereignty. From this aspect it is impossible to isolate the budgets from constitutions and constitutional orders. Modern democracies expect public budgeting to do a number of different tasks about public policy, in this era These expected tasks are setting of goals and priorities, linking goals to actions, managing the economy, promoting accountability, controlling the use of public resources, promoting efficiency and effectiveness, promoting social planning and reform, and keeping the process manageable in government in public sector. It should be browsed to the EU country constitutions in the light of the modern budgeting principles
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