Economic Effects of Taxation: Comparative Analysis of Fiscal Models in Selected OECD Countries

Taxation is one of the key instruments of fiscal policy, affecting the stability of the economy, the level of investment, and the well-being of society. In this article we analyze the tax systems in selected OECD countries, focusing on their impact on economic growth and international competitiveness. We verify the hypothesis that different taxation models lead to significant differences in economic efficiency and the effectiveness of the fiscal system. The analysis takes into account liberal and interventionist approaches to tax policy, as well as their impact on social inequality and economic competitiveness. Research results indicate that progressive systems contribute to the reduction of inequalities, but they can pose a challenge to national competitiveness. The article provides conclusions on best practices in the area of tax policy formation, which can be significant guidance for decision-makers and economists dealing with public finance.