Socially oriented public policy in the area of household consumption plays an important role in achieving stable socio-economic development. At the macroeconomic level, the state regulates the process of consumption based on fiscal policy and fair taxation of households, encouraging domestic demand and economic activity. Therefore, the urgent task of modern macroeconomic policy in Latvia is the development and support of socially relevant tools and methods of state regulation of consumption and consumer behaviour of the households, taking into account its main factors: income and taxation.