Final answer:
Employees are considered stakeholders of a firm, as stakeholders can be any individuals or groups affected by the firm's operations, unlike taxpayers, competitors, or central banks.
Step-by-step explanation:
Among the listed options, employees are considered stakeholders of a firm. According to economist Milton Friedman, while the term shareholders refers to individuals who own a portion of a corporation through their investment, stakeholders encompass a broader group, including any individuals or groups that have a stake in or may be affected by the firm’s operations. This includes employees, customers, and communities but does not traditionally include taxpayers, competitors, or central banks in the context of stakeholder theory. While stakeholders can certainly have financial interests in the firm, they are also concerned with how the firm's actions affect them directly or indirectly.