Stabilność fiskalna w warunkach kryzysu gospodarczego a konstytucyjne reguły fiskalne – ujęcie prawnofinansowe
- Institution: Uniwersytet Rzeszowski
- ORCID: https://orcid.org/0000-0003-0420-5217
- Year of publication: 2023
- Source: Show
- Pages: 231-247
- DOI Address: https://doi.org/10.15804/ppk.2023.06.17
- PDF: ppk/76/ppk7617.pdf
The Fiscal Sustainability in the Economic Crisis and the Constitutional Fiscal Rules – Legal and Financial Perspective
The aim of the article is to analyse selected theoretical and practical aspects of fiscal sustainability and the conditions of economic crisis, in the constitutional and financial context. The legal regulations on the stabilisation of state finances and the constitutional fiscal rules are presented. The values of fiscal indicators in the EU countries in the years 2019–2022 have been compared. The research shows that, despite the increasing legal regulations and progressive constitutionalisation of fiscal rules, intensive intervention measures taken to counteract the economic effects of the COVID-19 pandemic have led to fiscal destabilisation.