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This paper contains data’s collected from a survey of 83 countries. The analysis reveals that legislatures in parliamentary systems are generally better equipped to oversee government activities than legislatures in presidential and semi presidential systems. The study also investigates the role of legislatures in preparing and approving the budget.It reveals that legislatures in presidential systems are generally the most active legislatures in the preparation of the budget, while parliaments are the most active legislatures in approving the budget.

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