EN
Three goals were formulated in the article. First of all, the analysis of the Basic Law of Germany as a formal institution, in accordance with the proposal provided by the institutional economics, as well as the approximation of those provisions of the Constitution which concern the fiscal system of Germany. Secondly, the reference of these constitutional rules to one of the political goals arising from the Constitution, which is the fiscal state, but this issue has been narrowed down to public finance in Germany. Thirdly, to discuss the changes that took place in this sector in the years 1990-2015 from a historical-economic perspective. The importance of the constitutional rules for the functioning of the German public finance system after unification was considered to be a research problem. The starting point is the statement that the Basic Law of Germany as a formal institution determined the framework for the functioning of the German economy in the analyzed period, including the public finance sector. The research method was based on a critical analysis of normative and statistical sources as well as selected literature.