Wsparcie finansowe dla rodzin z dziećmi w Polsce i w wybranych państwach członkowskich Unii Europejskiej
Financial support to families with children in Poland and selected EU member states

Summary/Abstract: The article explores how personal income taxation and family benefits are used to support families with children. The article draws on the Eurostat data which show how such support gives an income privilege to families raising two children compared to single parents or childless couples regardless their income. The author briefly describes the features of mandatory social security contributions and tax and family benefits systems which affect the net income of families’ with children. She also reviews the PricewaterhouseCoopers research which presents the benefits from tax allowances and family benefits for families with two children in all EU member states.

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