Parliaments are major pillards of democracy both in the voting of laws in general and fiscal in particular and in the implementation of control over public finances. The missions of parliamentary scrutiny emanate from the constitution and the internal regulation. In practice, it appears that these checks do not appear to be well carried out in Democratic Republic of the Congo because of their laxity. Consequently they accentuate the mismanagement and use of public funds by the managers and managers of public institutions, enterprises and institutions. As elected representatives of the people and models, they vote fiscal and budgetary laws and must also pay their professional taxes on remunerations. This pedagogical example must be followed by taxpaying citizens by adhering to the tax system. It unfortunately unfolds that the so-called «majority» deputies, despite the means of control they have, only aim to defend the interests of the ruling majority to the detriment of the general interest of the people and those called «the opposition» manage to bargain their motions. This aspect reduces the catalytic role of effective parliamentary oversight over public finances by expanding impunity, not consolidating good governance of public finances and economic development, let alone reducing poverty.