予算編成過程と大蔵省の法的権限
1982 年 1982 巻 34 号 p. 54-60,288
詳細
1982 年 1982 巻 34 号 p. 54-60,288
Article 21 of the Finance Act confers the Minister of Finance the power to make the draft budget and Paragraph 1 of Article 18 of the said Act confers the said Minister the power to make necessary adjustments upon the budgetary demands presented by other Ministries and Boards. This report analyzes how this discretionary power of the said Minister makes the actual process of making the draft budget political and discusses how this power could be exercised under the democratic control, refering to some appropriate legislative reforms.
