Stabilność w finansach publicznych jako wartość chroniona w Konstytucji Rzeczypospolitej Polskiej z 2 kwietnia 1997 roku a stan finansów publicznych Rzeczpospolitej Polskiej

Abstract

This study focuses on issues concerning public finances, with particular reference to values protected by the Constitution of the Republic of Poland of April 2, 1997. The aim underlying the conducted analyses is to determine the directions of the Constitutional Tribunal's rulings regarding the protection of values significant from the perspective of public finances. It is recognized that the stability of public finances is a value highly placed in the hierarchy of constitutionally significant goods. In the process of enacting and applying the law, these values should serve as guidelines for assessing the validity of introduced changes in the Polish financial and legal order. This is related to the need to value protected goods when there is a discrepancy between public and private interests. The conducted research aims to verify the assertion that the public interest cannot be considered unilaterally, and the legal measures used should be proportional and adequate to the intended goal. The research was conducted using dogmatic-legal and analytical methods. The sources used are appropriate for legal sciences and include legal acts, subject literature, and the case law of the Constitutional Tribunal and other sources.

Keywords

• stability of public finances
• constitutional values
• public finances