Budget is the process for which to almost elaborate, to express, to execute and to evaluate the level of fulfilment of totality of the program of government, administration and efetivao and execution of the general plans of partner-economic development. ITS England SPROUTING Article 12 of the Great celebrity Letter, granted in 1.217 for the King Joo Without Land, no tribute or aid will be instituted in the Kingdom, seno for the common advice, except with the end rescuing the person of the King, making its first-born knight and to marry its older son one no tax would be charged without the knowledge of the country given by the Parliament. France As well as the English case, in France the budgetary institution appeared> later the adoption of the beginning of the popular assent of the tax granted by the Revolution of 1.789, in the Napoleonic period that was completely authoritarian, the representative control of the creation of taxes was not respected, being thus one of the few chances where the principle was infringed. Through the Restoration the National Assembly of 1.815 started to participate of the budgetary process, thus decreeing the Annual Financial Law that served to control the detailing of the endowments, and from 1.831 the Parliamentary Control on the Budget passed to be complex. United States The reinantes maturity politics in the colonies would take of any form Independence, the beginning of the conflicts was stimulated by the launching of the Tax for the English Parliament the default of any consultation to the interested parties, therefore the search of the popular legitimation of the tribute also is found when of the launching of the bases of the American Nation. The Commission of Ways Resources played the role of planning agency, that consolidated the sectorial programs and made possible a vision of set of the finances of the State, in 1.865 it lost its centralizadora function and started to divide with other commissions the authority on the credits of expenditures.