Constitutional and Legal Regulations on Financial Security and the Security of the Financial Interest of the State in Regard to the Challenges of the 21st Century

Abstract

This study demonstrates the interdependence of constitutional regulations and two types of state financial security: general financial security and the security of the financial interest of the state. An indication of these two types is possible due to existing legal regulations resulting primarily from constitutional regulations, but also from ordinary laws that allow for the analysis of the activities of public authorities in the field of collecting and spending public funds, in the budgetary, tax and banking contexts. The considerations discussed here are of particular importance due to the unstable political, economic, social and, above all, financial situation. In such difficult circumstances, it seems obvious that constitutional regulations should be the basis for ensuring the financial security of the state, while indicating to what extent the applicable provisions meet the challenges of the modern, unstable world. The considerations have been based primarily on the regulations resulting from the Constitution of the Republic of Poland, with an indication of which are the most important from the point of view of the adopted topic, the regulation of separate acts. In order to discuss the selected issues, it has also been necessary to refer to selected bibliographic items and court decisions. The study is selective and not comprehensive, constituting a stimulus for further research in this area.