Abstract

Although the method of Belgian budgeting and controlling has considerably improved during recent years, there still remain a lot of shortcommings such as: frequently late introduction into Parliament of the budget, inadequate information about expenditure, rarely application of zero base budgeting aften combined with techniques which embellish the budget. Debudgeting is the most important camouflage technique. Debudgeting appears in different manners and influences not only the height but also the evolution of the budget deficit. An improvement of the budgeting technique in Belgium doesn't ask fundamental changes of actual law. Just a switch in applicating the law according to the original spirit and interpretation of actual legislation, would be satisfactory to obtain an efficient and effective budget-policy.