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Revista de la Facultad de Derecho

Print version ISSN 0797-8316On-line version ISSN 2301-0665


BLANCO, Andrés. Fiscal Rules and Uruguayan Constitution. Rev. Fac. Der. [online]. 2020, n.49, e107.  Epub June 01, 2020. ISSN 0797-8316.

“Fiscal rules” is the denomination of a set of stable juridical norms, containing limitations to the public debt or -more frequently― the public spending. After describing the usual features of the fiscal rules, the first issue is the analysis of the possibility to sustain the Uruguayan constitution contains some kind of such rules. The conclusion is that there is a prohibition ―although diffuse― of deficits at the level of local governments (departamentos), but there is no limitation to the public spending at the level of national government. Secondly, a fiscal rule on public spending could not be passed out of a budget law, excepting such of only programmatic content, which shall be ineffective respecting the budget law. A fiscal rule could be included in a budget law, but it could be suppressed or modified in any moment by other budget law. However, the creation of a technical ―or any other kind― body having the power to determinate, directly or indirectly, the public spending, would be unconstitutional.

Keywords : Fiscal Rules; Public Spending; Constitution; Public Finance; Budget.

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