PL
Contemporary states are trying to reach their assumed social and economic objectives for the purpose of solving a range of economic problems. They must apply various methods, tools and ways to realize the task. In general, these ways are called instruments and are used to influence national economy. It is economic policy that gives the authorities the opportunity to control structure, dynamics and development of economy. The main objectives of the policy are: to develop economy; to achieve economic balance; to influence the inflation and public debts limits; to limit the level of unemployment; and to redistribute incomes. However, it should be pointed out that economic policy cannot solve all the problems. Fiscal policy, based on income and expense instruments, is a significant part of economic policy. Taxes are particularly essential. Currently it is very difficult to maintain the idea of total tax neutrality. Therefore the impact of taxes on economy is based on the realization of their assigned functions, i.e. the fiscal and stimulating one. However, the major opportunities for the impact of taxes lie in the area of investments.
EN
Contemporary states are trying to reach their assumed social and economic objectives for the purpose of solving a range of economic problems. They must apply various methods, tools and ways to realize the task. In general, these ways are called instruments and are used to influence national economy. It is economic policy that gives the authorities the opportunity to control structure, dynamics and development of economy. The main objectives of the policy are: to develop economy; to achieve economic balance; to influence the inflation and public debts limits; to limit the level of unemployment; and to redistribute incomes. However, it should be pointed out that economic policy cannot solve all the problems. Fiscal policy, based on income and expense instruments, is a significant part of economic policy. Taxes are particularly essential. Currently it is very difficult to maintain the idea of total tax neutrality. Therefore the impact of taxes on economy is based on the realization of their assigned functions, i.e. the fiscal and stimulating one. However, the major opportunities for the impact of taxes lie in the area of investments.