Obciążenia fiskalne rodzin w Polsce na tle państw UE
Journal Title: Studia BAS - Year 2016, Vol 45, Issue 1
Abstract
The paper discusses selected issues related to fiscal burden placed on the Polish families in light of concerns over Poland’s falling fertility rate which belongs to the lowest in the UE and the world. The author claims that one of the major reasons for that is an inefficient support to the families with children. This article analyses whether the fiscal system in Poland distinguishes people who bear significant costs associated with raising children. It presents Poles’ tax burden on labour income through the example of the largest group of taxpayers paying taxes under the relevant income tax scale, the scope of direct financial support to Polish families, as well as their fiscal burden associated with direct taxes
Authors and Affiliations
Piotr Russel
Fundusze europejskie w finansowaniu rozwoju regionalnego i lokalnego przez samorząd terytorialny w Polsce
The authors look at the role of EU funds in financing of the regional and local development in Poland. Local government participates in the process of designing local and regional development. In order to implement its s...
Polityka społeczna w Europie – ewolucja i rozwiązania modelowe
The article provides an overview of social policies in democratic, market economy states in Europe. The first section looks at the development process of social policy from the first experiments and consolidation by the...
Rodziny w Polsce – charakterystyka demograficzna
The article describes the Polish families in light of demographic characteristics and trends of major demographic phenomena observed between 2000 and 2014. In the first section the author presents selected data on vital...
Ewolucja systemu płatności bezpośrednich w UE, ze szczególnym uwzględnieniem sytuacji w Polsce
The article looks at the changes in the system of direct payments in the EU. The first section briefly examines the history of direct payments and models of payments in the EU. In the second section, the author presents...
Czytelnictwo i działania na rzecz jego upowszechniania w Polsce – rola bibliotek publicznych
The article presents the results of representative surveys on readership conducted in Poland by the National Library and the problems of promoting reading by public institutions. In view of the general decline of reading...