From the Summary: "Fiscal policy describes changes to government spending and revenue behavior in an effort to influence the economy. By adjusting its level of spending and tax revenue, the government can affect economic outcomes by either increasing or decreasing economic activity. For example, when the government runs a budget deficit, it is said to be engaging in fiscal stimulus--spurring economic activity--and when the government runs a budget surplus, it is said to be engaging in a fiscal contraction--slowing economic activity. The government can use fiscal stimulus to spur economic activity by increasing government spending, decreasing tax revenue, or a combination of the two."
CRS Report for Congress, R45723
Congressional Research Service: https://crsreports.congress.gov/