LA TRANSPARENCE DES FINANCES PUBLIQUES ET L’EQUILIBRE DES POUVOIRS AU MAROC (ANALYSE SOCIOLOGIQUE)

Résumé

Public finances are the vector of the implementation of public policies. They pose major challenges in terms of powers and interests on economic, political and social. The vote of the finance acts, presents a suitable field for the development of various conflicts and of different political alliances between stakeholders (Parliament, Government, and citizen). According to the sociological approach of public finance, each group has a power that specific it enlarges buy the nature, quality and quantity of the information at its disposal. 

In Morocco, like emerging countries, these powers are unbalanced in favor of the Government, which has three key elements: A parliamentary majority; the mastery of the financial sophistication and the predominance in the procedure for the preparation of the finance acts. The purpose of this article is to demonstrate that public finance transparence may constitute an element of rebalancing of powers. It may strengthening parliamentary control and the citizen participation in the management of public finances.