Budget Control under the Separation of Powers
Date Issued
2014
Date
2014
Author(s)
Liao, Kuo-Shiang
Abstract
“Administration cannot work without finance” is a slogan that almost all the finance textbook will be referred to. This slogan points out that the importance of finance towards modern state. If there were no finance, government cannot carry out its mandate and governance. Contemporary constitutional countries adopt the principle of separation of powers, which allocate different powers to different state organs. However, when we look into the structure of the separation of powers in one country, people often only take attention to its organization and personnel, ignoring the element of finance. While, I think that in order to reach a complete understanding of the separation of powers, the financial control system must be included. Taiwan has conducted seven constitutional amendments, there are many discussions of current government system. Besides, there are also some constitutional controversy occurred with respect to budget. It’s a good opportunity to reconsider the separation of powers structure in Taiwan.
In the beginning, I will discuss the connection between the separation of powers and financial operations. Then take research of the budget controlling system under different government systems. I will take the United Kingdom, Japan, the United States and France as the object of comparative study. Thereafter, I will focus on Taiwan. First, to clarify the position of budget in our constitutional law. Then, explored in various stages of the budget cycle, analyzing the constitutional controversy occurred in Taiwan. In the end, I will try to propose the structure of the separation of powers include the finance control in Taiwan as my conclusion.
Subjects
權力分立
財政
預算
司法院第391號解釋
司法院第520號解釋
SDGs
Type
thesis
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