Governments play significant roles in the economy through the public finances and, within them, the central budget: they change the spontaneous distribution of income by taking a certain value from taxpayers through a tax mechanism, on the one hand and, distributing the revenues so obtained among the owners of income either at identical or varying rates, on the other hand. These are the so-called allocative and redistributive functions of the state budget. Lately, the practically uninterrupted development of the economy that has lasted from after World War 2 until 2008, allowed the central governments to take much more money from the owners of income and, thus, dispose of much greater amounts, creating thereby the fundaments for an unprecedented state involvement. Tax policy, as a means of the economic policy, mostly guarantees revenues. And as such it cannot be interpreted in itself: it appears always as part of and subordinated to the fiscal policy. Accordingly, tax laws are always formulated in a way linked to the fulfilment of certain objectives of the economic policy and as a tool thereof. It is not unambiguous, however, how must or might the attitudes of the taxpayers and their responses to the various changes be taken into account. Although, taxation theory discusses the various tax types and analyses the various taxation tools very extensively, there is no absolute answer to the question, when and what type of taxation system would be optimal.