Stability in public finance as a value protected in the Constitution of the Republic of Poland of 2 April 1997 and the condition of Poland’s public finance

Abstract

The study focuses on issues related to public finance with particular reference to values protected in the Constitution of the Republic of Poland of 2 April 1997. The aim of the analysis is to determine directions of decisions of the Constitutional Tribunal in the protection of values important from the point of view of public finance. Stability of public finance is recognized as a value highly embedded in the hierarchy of constitutionally important interests. In the process of making and applying the law, these values should constitute guidelines that serve to assess the legitimacy of the changes introduced to the Polish financial and legal order. This, in turn, means special value attributed to protected goods in the event of divergence of public and private interests. This research is aimed at verifying the claim that the public interest cannot be examined on a one-tier basis, and the legal measures used should be proportionate and adequate to the intended purpose. The research was conducted using the method of interpretation of laws in force and an analytical investigation. The sources used are relevant to legal sciences and include legal acts, literature and decisions of the Polish Constitutional Tribunal.

Keywords

• stability of public finance
• constitutional values
• public finance