01676cas a2200241 a 4500 AALejournalIMF012425 230101c9999 xx r poo 0 0eng d 5.00 USD 9781462398973 2075-8669 BD-DhAAL BD-DhAAL Lienert, Ian. Role of the Legislature in Budget Processes / Ian Lienert. Washington, D.C. : International Monetary Fund, 2010. 1 online resource (23 pages) Technical Notes and Manuals <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper examines the role of the legislature in budget processes. The paper highlights that for promoting good governance and fiscal transparency, the legislature's active engagement in the budget process is essential. When fiscal policies and medium-term budgetary objectives are debated in parliament, budget strategies and policies are 'owned' more widely. However, more active participation by the legislature runs the risk that fiscal discipline deteriorates. In countries where the legislature has unrestrained budget amendment authority, parliament is prone to introduce changes that increase spending or reduce taxes. Mode of access: Internet Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/004 Full text available on IMF http://elibrary.imf.org/view/journals/005/2010/004/005.2010.issue-004-en.xml IMF e-Library