Fiscal policy shapes growth and distribution through tax design, expenditure composition, subsidies, and social protection. This systematic review examines peer-reviewed studies published from 1990 to December 2023 using Google Scholar, Crossref, and publisher websites. Twenty-three studies were synthesized, including works from the requested author profile on property tax, subsidized LPG, and housing assistance. Fiscal composition matters more than aggregate government size. Highly distortionary taxes may weaken investment, while recurrent property taxes can be less harmful when equity safeguards and sound administration exist. Infrastructure, education, and health spending support growth when project quality is adequate. Broad energy subsidies are costly and often poorly targeted; reform works better with gradual adjustment, targeted compensation, and clear communication. Inclusive fiscal policy requires efficient revenue, productive expenditure, focused social protection, and transparent evaluation.
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