ABSTRACT
This study delves into the link between ethics and fiscal policy decisions that are made in line with the way public finances are organized, suggesting that when it comes to ethics, there is an intersection between society and policymakers that serves as a balance point. However, this balance point may not always be correctly located due to issues such as collective stalemate problems and asymmetric information. While social ethics is considered a positive democratic phenomenon, it may also have a negative meaning due to flawed perceptions, and an ethical standard formed by social consensus has a high probability of proving erroneous. To address this, it is necessary to have accurate and stable information transfer as a global public good to reduce the asymmetry of ethical problems. The public sector allocates resources based on its ethical preferences through fiscal policies, with the proportional distribution of expenditure items in the budget reflecting such ethical considerations. The budget also plays a key role in shaping social organization and influencing future generations, so it is imperative to limit such an important document, namely the budget. In this respect, ethics could serve as a guiding principle for making decisions about how public funds are allocated through fiscal policy. Therefore, ethics can be viewed as a fiscal rule imposing numerical ceilings as a permanent constraint on fiscal policy.