Abstract

This study deals with the stage of preparing the draft finance law for the year, through which the government announces its financial, economic and social measures for the next fiscal year. In this context, this key stage of the life cycle of the year's finance law has witnessed several developments under the 2011 constitutional document, among other aspects, in terms of the institutions in charge of the preparation process. The Financial Regulatory Law No 130.13, the budget legislation that radically changed the methodology of managing the state budget in Morocco, by adopting a new approach based on results and efficiency of performance, rather than the approach of means, approved several reforms and measures regarding the procedure of finance laws. Accordingly, this new management approach has been reflected in the methodology of preparing finance laws, especially the Annual Finance Law, which is being prepared according to a new method, and the institutions that intervene in the process of its development have been affected by several developments, perhaps the most prominent of which is the inclusion of a consultative phase with Parliament.

Keywords

Draft Finance Law; 2011 Constitution; the Organic Finance Law.