Interwencjonizm czy liberalizm – jaka polityka podatkowa
Interventionism or liberalism – which tax policy

Summary/Abstract: In macroeconomics there is a constantly recurring dispute between supporters of state intervention and supporters of liberal politics. An important role in these processes is played by the state’s tax policy. The collapse of the concept of the liberal economic era led to a return to an economy in which the state will be incomparably more than to interfere,control and plan so far. The basis of interventionism tax is the proper use of stimulating taxfunctions, inscribed in the perspective tax strategy of the state. In all countries of the European Union, tax solutions are a tool not only for redistributing income, creating consumption and supplying budget revenues, but also have a fundamental role in targeting the behavior and activities of business entities. In Poland, a completely underrated role of taxesis a simulative function, urging taxpayers to comply with the intention of the legislator andresulting from the assumptions of economic policy, his behavior.

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