Caractéristiques Et Conséquences Des Dispositions Constitutionnelles Relatives à La Responsabilité Budgétaire En Slovaquie

Abstract

Summary Regulation of fiscal responsibility is an integral part of the Constitution in several European states. Among these states there is also Slovakia, which passed a special constitutional law on fiscal responsibility in 2011 and established the Fiscal Responsibility Council as an independent constitutional institution. This constitutional law was followed by a new constitutional amendment in 2020, which enshrines the explicit obligation for the State to protect the long-term sustainability of its economy through transparency and efficiency in the spending of public funds. In this context, this article analyzes the normative scope of this constitutional framework and its effects in practice, as well as the theoretical possibilities of its applicability in proceedings before the Constitutional Court of the Slovak Republic.