Child Tax Credit as an Instrument of Family Policy in Poland Cover Image

Ulga na dzieci jako instrument realizacji polityki prorodzinnej w Polsce
Child Tax Credit as an Instrument of Family Policy in Poland

Author(s): Renata Budlewska
Subject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: ulga prorodzinna; polityka prorodzinna; tax expenditures; podatek dochodowy od osób fizycznych; child tax credit; pro-family policy; tax expenditures; personal income tax

Summary/Abstract: In recent years, the support of family is one of the key areas of activity of Polish public authorities. In addition to the public spending realised in a traditional way, public funds are directed to families in Poland by means of tax credits included in the construction of particular taxes. The child tax credit was the greatest tax expenditure supporting families with children in the Polish tax system in 2013. The aim of the study is an indication of the consequences of family policy in Poland using the child tax credit. Consequently, the area was narrowed to the presentation of selected aspects allowing an assessment of the effectiveness of this tax relief.

  • Issue Year: L/2016
  • Issue No: 1
  • Page Range: 725-734
  • Page Count: 10
  • Language: Polish