Fiscal rules and budgeting decision making
Journal title DIRITTO COSTITUZIONALE
Author/s Renato Ibrido
Publishing Year 2021 Issue 2021/1
Language Italian Pages 25 P. 73-97 File size 249 KB
DOI 10.3280/DC2021-001004
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The essay identifies two main factors which - in connection with the fiscal constitutionalism and ordoliberalism doctrines - characterize the evolution of the original Italian economic constitution: the constitutionalisation of fiscal rules (also as a result of the European integration process) and the increasing rationalization of the constitutional provisions concerning the budgeting decision making. Against this background, the essay questions the possibility of a new organization of the fiscal and budgeting rules, with the aim to valorise two principles closely linked within the Italian Constitution: fiscal and political accountability.
Keywords: Fiscal rules; Governance economica; Procedure di bilancio; Responsabilità; Unione europea; Costituzione economica; Economic governance; Budget procedures; Accountability; European Union; Economic constitution.
Renato Ibrido, Fiscal rules e decisione di bilancio in "DIRITTO COSTITUZIONALE" 1/2021, pp 73-97, DOI: 10.3280/DC2021-001004