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1 2024

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Market-Based Responses of Subjects to Taxation. Legal, Management and Economic Conditions

100%

Wołowiec T. , Paździor M. , Woźniak D. , Chmura R.

Teka Komisji Prawniczej

2024

tom 17

nr 1

331-343

The content of financial policy is always the choice of certain objectives to be achieved through the management of finances (including taxes), as well as the methods and means of achieving these objectives. The financial policy of households and economic agents has a microeconomic scale, as it affects the individual economic objectives of individual consumers (households) and enterprises. The state’s financial policy pursues defined objectives in three areas: stabilisation of the economy, allocation of production factors and redistribution of income. The implementation of the state financial policy in these three areas gives rise to the distinction between the three functions of state’s financial policy: stabilisation, allocation and redistribution. The article analyses the legal and economic determinants of the impact of taxpayers’ behaviour on the management of economic agents and household responses.