The science of public finances: assessments based on public budgets and Bungenian theory

Abstract

Investigative approach of issues related to Administration discipline –as in Costa Rica happens with all topics related to Public Treasury, which includes public budget– has been degraded in many cases, scientifically speaking, counting among these detractors, an international reference like Mario Bunge. Thus, present essay intends to demonstrate that those degradation is an error, which can´t be sustained; at the same time, the existence of an entire theoretical, legal, governmental and institutional (autochthonous and foreign) universe that gives Costa Rican public finances the scientific character will be made clear.