First Steps in the Regulation of Budget and Budget Process in Bulgaria: Law of the Budget Accountability

The historical chronicle of the Ministry of Finance of the Republic of Bulgaria on the regulatory framework of the budget and the budget process begins with the Law of the Budget Accountability, adopted by the IV Ordinary National Assembly of 17.12.1884 (Promulgated, SG, No. 7 of 19.01.1885).1 However, this is the second structural law of the budget in post-liberation Bulgaria. This paper is dedicated to the Law of the Budget Accountability, adopted by the III Ordinary National Assembly of 28.01.1883 (Promulgated, SG, No. 13 of 05.02.1883) – the first law of the budget and the budget process in Bulgaria.