Abstract

This article shows the negative impact of the development and vote of the budget by the provincial parliament on the socio-economic development of decentralized territorial entities by confirming that there is a gap between the budget forecasts of the province and that of planned execution.
The procedure taken since 2006 by the national authorities, that of opting for retrocession instead of withholding tax, does not allow national revenues to return to the provinces as allegedly, because for the budgetary year of 2021 only 67619004585.00 FC out of 842889362525.00 FC that is 8% were mobilized outside the province in 2019. This article is particularly interested in the deputies, the heads of the provinces and the Decentralized Territorial Entities (DTE in acronym), it is also interested in the heads of the tax services responsible for revenue collection and the impact of the budget, the merits of its development and its vote by the provincial parliament. It first presents the summary of revenues and expenditures for the budgetary years 2019, 2020 and 2021. It proposes what the ministry responsible for executing expenditures should do after the budget forecasts, taking into account three fields of investigation: 1) contributory capacity 2) demography 3) surface area. The article also examines the relationships between the distribution estimate in expenditure execution and the variables of these three fields.