Constitutional mechanisms for stabilising state public finances – selected aspects

Abstract

This study contains analyses of the most important constitutional mechanisms stabilising public finances in Poland. The purpose of this study is a critical analysis of the most important elements (mechanisms) stabilisingpublic finances in Poland, which are rooted in the Republic of Poland’s Constitution. It focuses on issues of public income, public expenditure, and budget deficit. State public debt was extensively analysed. The existence of two methodologies for calculating the national public debt (national and EU) is highlighted, which, therefore, has led to there being two different sizes of the national public debt. It concludes with de lege lata remarks into de lege ferendaconclusions. The constitutional mechanisms stabilising the state’s public finances are not fully effective in practice, especially in the context of limiting the state public debt, as the adopted statutory solutions, different from the EUsolutions, allow part of the public debt to be ‘hidden’, which in practice is being implemented on an increasing scale.