PRO-FAMILY TAX SOLUTIONS IN LAW
Journal Title: Globalization, the State and the Individual - Year 2014, Vol 1, Issue
Abstract
Provisions in the tax codę which offer exemptions, deductions, allowances, or credits (both refundable or non-wasteable and non-refundable or wasteable). They may be morę or less integrated with the income transfer system; a cash, refundable, child tax credit may be considered the equivalent of a child allowance. They are designed to help parents defray the costs of child rearing, generally, or morę specihcally, to help pay the costs of child care and education. Like family allowances, tax benehts have one or morę of the following benehts: horizontal equity, vertical equity or redistribution, strengthening labor force attachments or social inclusion/ exclusion - particularly as the European Union moves toward greater unity among its member States, family allowances are viewed as an instrument that can foster societal cohesion and progress
Authors and Affiliations
Janusz Soboń, Daniela Palascakova, Lenka Dubovicka
Keywords
Related Articles
- EP ID EP282837
- DOI -
- Views 64
- Downloads 0
USING ELECTRONIC REGISTERED DELIVERY SERVICE - CHALLENGES AND REALITIES
At the end of the 20th century and the beginning of the 21st century, digitization and technology seemed to peak in popularity. Public relations between the administration, citizens and legal entities are increasingly em...
Juvenile deliquency and role of correctional centers
Crime among juveniles has always existed. In the modern world it is an increasingly visible and growing phenomenon, for sure. In its destructive form, it is a serious pro¬blem and it is considered a social phenome- non d...
Crisis management in poland On the example of a flood in the commune Of gorzyce in 2010
The article analyzes some activ- ities in the field of crisis management on the example of a flood that occurred in 2010 in the commune of Gorzyce. The Introduction de- fines the key terms (flood, crisis management), the...
Влияние льгот и налоговых освобождений на экономические процессы
В присутствующий временах инновации стали первенствующим решением для конкуренции государственная перед многими хозяйственными факторами на глобальном международном рынке. Уровень инновационность государства зависит от с...
INNOVATIVE APPROACHES IN THE EVALUATION OF THE IMPACT ON PERSONAL DATA
The introduction of Regulation (EU) 2016/679 of the European Parliament and Council is one of the most significant changes in European legislation over the last two decades. Main- taining compliance with it is an importa...