REDYSTRYBUCYJNA FUNKCJA FINANSÓW PUBLICZNYCH W UJĘCIU TEORETYCZNYM
THE REDISTRIBUTIVE FUNCTION OF PUBLIC FINANCE FROM A THEORETICAL PERSPECTIVE

Summary/Abstract: This article offers an in-depth examination of the redistributive function of publicfinance as a fundamental pillar of modern fiscal policy. From a theoretical perspective, thepaper outlines both the economic and philosophical foundations of redistribution, withparticular attention given to the concept of social justice. The analysis distinguishes betweenredistribution and the allocation of public resources and discusses the principal instrumentsutilized by modern welfare states, including progressive taxation and social transfers.The authors argue that redistribution should not be viewed solely as a compensatorymechanism, but also as a corrective tool addressing market failures and enabling long-terminvestment in human capital. Furthermore, the article underscores the importanceof balancing equity and efficiency, while highlighting emerging challenges to redistributivepolicies such as income polarization, technological automation, and climate transformation.Considering these dynamics, redistribution is presented as a key component of inclusive andsustainable economic development.

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