In the United States, both Congress and the president are responsible for fiscal policy. They look at the goals for the United States and create a fiscal policy that serves to meet those goals.
Fiscal policy works to adjust tax rates and spending levels to influence and monitor the economy of the nation. It works along with monetary policy, which uses a central bank for the money supply of a nation. Together, both policies work to create and carry out the economic goals of the country. Fiscal policy affects the people of the nation differently due to the adjustments in tax rates and spending.