Ulgi prorodzinne jako element polityki rodzinnej w wybranych krajach Unii Europejskiej
Family taxation as an instrument of family policies in selected eu countries

Summary/Abstract: Tax system is an instrument of family policies which may be used to stimulate specific household decisions related to employment and childbearing. In this regard, familyoriented allowances, reliefs and special taxation rates are of special importance as they can significantly reduce the tax burden of a family as its overall expenditure grows along with procreation. The article presents the tax solutions that are targeted at child-rearing families within the framework of family policies. This is done on a comparative basis, against the background of various taxation policy models applied in selected EU countries. This background is used to evaluate the Polish model of family taxation and to make some suggestions for its improvement.

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