FISCAL POLICY AND LAW POLICY Cover Image

Polityka fiskalna a polityka prawa
FISCAL POLICY AND LAW POLICY

Author(s): Marek Zirk-Sadowski
Subject(s): Law on Economics, Public Finances, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: fiscal policy; budget; public expenditure; policy of law; tax system;

Summary/Abstract: This paper castigates an instrumental vision of a fiscal policy. A deep structure of this concept is an idea of homo oeconomicus, a participant of a market game subject to instrumental rationality. However, the main problem of the budget policy presented instrumentally is an issue of effectiveness because of impossibility of quantifying public targets, as these rules usually are qualitative. Hence, a dispute on the nature of the fiscal policy is also becoming a problem of the theory and philosophy of law which is summed up in a question about a possibility of influencing and controlling social reality by means of a rule of law. This paper is in favour of its discursive and communicative presentation.

  • Issue Year: 2015
  • Issue No: 75
  • Page Range: 7-22
  • Page Count: 16
  • Language: Polish
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