Pro-family solutions in personal income tax
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
Pro-family preferences exist in tax systems in European Union countries. Rules of its functioning are very diversified. There are countries with extender system of reliefs and tax exemptions and countries that don’t predict any convenience connected with having families. We can find joined tax settlement for marriages and single parents and pro-family relief in personal income tax in Poland. Both – joined tax settlement and pro-family relief are not available for all of the taxpayers, for whom they could theoretically mean the tax frugalities. The role of the pro-family relief was the tax reduction for the numerous families. After 5 years of the relief existence in the taxes system we can notice that its functioning in the present form is not effective. Numerous families with low earnings can not often use it for decreasing the total tax. Apart from this, it can even happen that when the family use the pro-family relief it will lose the family benefits. The pro-family relief is beneficial mainly for the rich families.
Authors and Affiliations
Angelika Kędzierska-Szczepaniak
Keywords
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