Obciążenia fiskalne rodzin w Polsce na tle państw UE
Fiscal burden of Polish families in comparison to the EU member states

Summary/Abstract: The paper discusses selected issues related to fiscal burden placed on the Polish families in light of concerns over Poland’s falling fertility rate which belongs to the lowest in the UE and the world. The author claims that one of the majorreasons for that is an inefficient support to the families with children. This articleanalyses whether the fiscal system in Poland distinguishes people whobear significant costs associated with raising children. It presents Poles’ tax burdenon labour income through the example of the largest group of taxpayerspaying taxes under the relevant income tax scale, the scope of direct financialsupport to Polish families, as well as their fiscal burden associated with directtaxes.

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