Tax instruments as an element of pro-family policy in france and in Poland
Tax instruments as an element of pro-family policy in france and in Poland

Summary/Abstract: In the face of the demographic crisis, special attention is paid to tax preferences, the most frequently inbuilt into the income tax systems. They are an important instrument which enables to soften family’s fiscal duties since a family suffers from high costs generated by children. The paper is a review of tools of tax policy in the framework of income taxes, as an element of pro-family policy in France and in Poland. France is an example of a country where relevantly designed tax system is one of substantial factors of fertility rate growth (the fertility rate exceeds 2). In turn, Poland is a country characterized by a very low fertility rate − acc. to CIA’s data the fertility rate in Poland in 2013 equaled 1,28 which places Poland 212th (among 224 examined countries). In the author’s opinion the tax regulations intended for families, which are already functioning, are not a significant support for them and therefore, in the conclusion section some desired directions of changes are suggested.

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