EN
The article is mainly devoted to the analysis of the evolution of public finances in selected countries. Changes observed in the sphere of public finances validate the Wagner law, that states that public expenditure grows faster than the social product. Increases in public finances, as related to GDP, have been observed in all developed countries but they display marked differences. Three groups of countries are singled out: viz. those with the high, middle and low share of public expenditure in GDP. Concentrating on the redistributive functions of public finances the article underlines the fact that this function is exploited in a varying intensity by countries under scrutiny. It also indicates that in the process of redistribution public finances exert more decisive role on the expenditure related than on the income creating side.