La política fiscal es una rama de la política económica que configura el presupuesto del Estado, y sus componentes, el gasto público y los impuestos, como variables de control para asegurar y mantener la estabilidad económica, amortiguando las variaciones de los ciclos económicos, y contribuyendo a mantener una economía creciente, de pleno empleo y sin inflación alta. El nacimiento de la teoría macroeconómica keynesiana puso de manifiesto que las medidas de la política fiscal influyen en gran medida en las variaciones a corto plazo de la producción, el empleo, y los precios.

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In economics and political science, fiscal policy is the use of government revenue collection (mainly taxes) and expenditure (spending) to influence the economy. According to Keynesian economics, when the government changes the levels of taxation and governments spending, it influences aggregate demand and the level of economic activity. Fiscal policy can be used to stabilize the economy over the course of the business cycle. The two main instruments of fiscal policy are changes in the level, composition of taxation, and government spending in various sectors. These changes can affect the following macroeconomic variables, amongst others, in an economy: \n* Aggregate demand and the level of economic activity; \n* Savings and investment in the economy \n* The distribution of income Fiscal policy can be distinguished from monetary policy, in that fiscal policy deals with taxation and government spending and is often administered by an executive under laws of a legislature, whereas monetary policy deals with the money supply, lending rates and interest rates and is often administered by a central bank.

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