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Fiscal rules and budgeting decision making
Journal Title: DIRITTO COSTITUZIONALE 
Author/s: Renato Ibrido 
Year:  2021 Issue: Language: Italian 
Pages:  25 Pg. 73-97 FullText PDF:  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 and budgeting decision making in "DIRITTO COSTITUZIONALE" 1/2021, pp. 73-97, DOI:10.3280/DC2021-001004

   

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