Udogodnienia podatkowe a dobrowolne oszczędności emerytalne na przykładzie USA
Tax deductiona vs. voluntary retirement savings on example of the US market

Summary/Abstract: The following paper describes the basis of retirement plans system in the context of tax deductions and some selected components concerning the US market, connected with them. It contains the historical listing of changes in the range of law and tax regulations, as well as some selected issues concerning the functioning of separate system's elements. Tax deductions are one of the most important factors, which stimulate the gathering of volun- tary retirement savings supplementing the mandatory system. In the discussed scope, such types of mechanics have been playing a key role in the USA for many decades. There is a long tradition in the USA with regard to the law regulations related to the retirement plans. The changes of the domestic and external conditions, having their origins in the 1920s, made the Congress do some regulations, which on the one hand contributed to the increasing popularity of the retirement plans, on the other to the increasing safety of the participating economic subjects and citizens. The retirement plans containing a wide range of tax incentives supplement to a considerable degree the savings purse of the US citizens. Selected solutions shown in this elaboration could constitute an indicator and pattern for possible implementation into the Polish market, which requires accommodation to the reali- ties of the inefficient mandatory system.

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