The current Parliament

Just as enlightened despotism maintains: "Everything for the people, but without the people." The current political constitutions maintain the parliamentary system and proclaim that everything, including the Public Treasury, should be for the people and with the people. Therefore, along with the principle of popular sovereignty, they proclaim the right of all to participate in the functions of government through democratically elected representatives.

The people approve a Constitution by majority and submit to its rules. And he instructs his representatives to legislate in accordance with it and to oversee the work of the government that has his confidence. The Cortes enact laws regulating the taxes to be collected, the public expenditures to be incurred, and the remedies that citizens may file to defend their rights against potential errors or overreach by the Public Treasury.

The Public Treasury acquires full consideration in the State that is organized and governed according to a political Constitution. And if that Constitution establishes the division of powers—executive, legislative, judicial—the equality of all before the law, the distribution of taxes according to the economic capacity of those who must pay them, and the equitable allocation of public spending, we will be faced with a fair approach to the activities of the Public Treasury.

Parliament, the representative of all citizens, is entrusted with the task of enacting laws, including those relating to taxation and budgetary matters. Laws that are democratically approved and are equally binding on legislators and legislated.

Thus, we see our duties to the Public Treasury regulated as we ourselves intended when we endorsed the Constitution and voted in the general elections for a specific option regarding the public goods and services we wish to receive from the State and the taxes we are willing to pay to the Public Treasury.

For their part, the Courts of Justice ensure the correct application and strict compliance with laws, including financial and tax laws, and judge and punish those who violate their provisions.

But the mission of modern parliaments does not end with the discussion and voting on budget and tax laws. Instead, through interpellations, requests, and questions to the government, deputies and senators can monitor the activities of the Public Treasury offices so that the public administration respects the rights of taxpayers and fulfills its obligations to them.

Likewise, at the end of each year, the Court of Auditors, which reports to Parliament, examines and audits the government's management: how it has implemented the provisions of the Budget and tax laws. Parliament will then decide whether or not to approve the Treasury's actions over the course of the twelve months.

All these highly relevant functions are now the responsibility of Parliaments. The Spanish Constitution has not hesitated to incorporate them into its text and entrust them to the Cortes Generales.