Teorie finansów publicznych w świetle uwarunkowań gospodarczych i społecznych
Theories of Public Finances in the Light of the Economic and Social Conditions

Summary/Abstract: It is not difficult to see that the neoliberal view of the role of the state in socio-economic life – the model of state minimum in confrontation with contemporary circumstances proved insufficient. The intention of the authors is the presentation of the selected public finance theory and the attempt to indicate what character should have a modern state policy in the field of managing public funds. According to the authors, there is no clear answer on how to manage money of public funds. It is appropriate to consider the hypothesis that the fiscal neutrality of public finances is unrealistic today. It is necessary to balance the budget during the business cycle. Moreover, you can formulate some recommendations, the fulfillment of which will stimulate the economy, while maintaining a relatively stable public finance system.

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