Abstract
This contribution deals with fiscal sustainability understood as “avoiding an excessive increase in government liabilities – a burden on future generations – while ensuring that the government can deliver the necessary public services, including the necessary safety net in times of hardship, and to adjust policy in response to new challenges”. The article aims the analysis of the legal framework for fiscal rules at the level of the EU and the national level in France and Poland. The research problem is to answer the question of how and whether the French and Polish regulations meet the international regulations in the field of fiscal sustainability. According to the research hypothesis, both countries only partially meet the EU requirements. The article is based on the detailed desk research method requiring analysis of the literature, statistical data, and EU and national legal regulations. The general conclusion is that both countries do not fully comply with EU commitments regarding fiscal rules.
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