THE SUSTAINABLE FISCAL REGIME AND THE SOCIAL ASPECTS OF FISCAL SUSTAINABILITY

Abstract

This article seeks to describe the Sustainable Fiscal Regime, established by Complementary Law nº 200/2023, and to demonstrate the importance of understanding fiscal sustainability in the social sphere as a mechanism for fiscal justice and combating social inequalities. It is therefore based on the assumption that responsible fiscal management must be capable of promoting legal certainty for the population, supported by the ideals of fiscal sustainability, budgetary balance and intergenerational equity. Although the study of fiscal sustainability is commonly linked to economic and financial aspects, the article argues that its analysis must be systemic, to provide the ideal conditions for fair and legitimate economic development. In this sense, it is essential to interpret fiscal sustainability in a way that embraces the ideals of intergenerational equity and social solidarity.