An outline of public finances in the Constitution of the Republic of Tunisia in comparison with Polish solutions
DOI:
https://doi.org/10.12775/PBPS.2024.019Keywords
public finances, Constitution, Tunisia, Poland, taxes, budget lawAbstract
This article analyses constitutional regulations concerning public finances in the Republic of Tunisia compared to solutions implemented in the Republic of Poland, emphasising taxes and the procedure for adopting the budget act. The section on taxes points out, among other things, the restrictive wording of Article 15 of the Tunisian Constitution and compares it with the more general provisions of the Polish Constitution. The section on the budget compares the dynamic, timely Tunisian procedure based on organic laws with the special Polish procedure for adopting the budget act, which includes mechanisms to discipline parliament and other authorities.
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