Abstract

The paper proposes a typology of Buget Process models in Western legal systems, from the point of view of the documental structure of the procedure and of the type of Government's egemony. In the second part, it analyzes the most recent performances - for the last three years - of the American and French models, taken as a sample from the previous typology. The analysis shows the crisis of the existing models, falling short of a public finance decision increasingly complex and fast.