THE POLITICAL FUNCTION OF PUBLIC FINANCE. THE POLAND EXAMPLE

Abstract

The article concerns the function of public finance. The authors attempt to provide an answer as to whether, in addition to the classic functions of public finance – the allocative, redistributive and stabilizing functions – one can arrive at a claim that public finance also plays a political function. These reflections are based on the course of 2023 parliamentary elections in Poland and the analysis of election programs presented by the individual political parties. Extracted from the programs were all the promises which could impact the redistribution of public goods and services and would involve their public funding, as well as those which could impact the tax revenues of the state. The analysis leads to the conclusions that the scope of public spending and the degree of fiscalism were one of the main factors encouraging the voters to vote for a particular political party. Since election promises have a major impact on the election results and they can be turned into legal regulations impacting public budgets, the claim concerning the political function of public finance is justified.