ABSTRACT
This essay begins with a history of the relationship between budgeting and democracy, from the dawn of the modern state and liberalism to today. The various budgetary ideologies - from the balanced budget dogma to the welfare state’s redistributive budget - are examined. Current budgetary practices are reviewed below, in the context of the general trend towards decentralization, with increased autonomy and resources from local governments. The discussion finally culminates in the participation of organized sectors of civil society in budget preparation and execution, examining alternatives to the predominance of corporate and group interests over the general interest.
KEYWORDS:
Democracy; composition of public expenditure; decentralization