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Numer specjalny 5/2023 vol. 54
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Income taxes and stability and stimulation functions of public policy
Olena Ivashko 1
,
 
Łukasz Wojciechowski 1
,
 
Adam Życzkowski 2
,
 
Jacek Witkowski 3
 
 
 
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1
WSEI University in Lublin, Poland
 
2
Wyższa Szkoła Gospodarki Euroregionalnej im. Alcide de Gasperi w Józefowie
 
3
Lublin University of Technology, Poland
 
 
Submission date: 2023-11-30
 
 
Acceptance date: 2023-12-06
 
 
Publication date: 2023-12-18
 
 
Corresponding author
Olena Ivashko   

WSEI University in Lublin, Poland
 
 
JoMS 2023;54(Numer specjalny 5):526-546
DOI: https://doi.org/10.13166/jms/176389
 
 
Article (PDF)
References (24)
 
KEYWORDS
fiscal policy
taxation policy
functions of taxes
tax
fiscalism
 
TOPICS
Economics
Mangement science
 
ABSTRACT
The stabilisation function of the state's finances encompasses measures aimed, inter alia, at achieving and maintaining a relatively high rate of economic growth, while limiting negative phenomena, i.e. high unemployment and inflation rates, mitigating business cycle fluctuations, stabilising the money market and making the most effective use of tangible factors of production. The role of the state in the economy and its influence on the behaviour of groups of economic units has undergone dynamic changes over the centuries, both with regard to the forms and scope of influence and the degree of interference of public authorities in the market mechanism
 
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