Ulga prorodzinna w Polsce i wybranych krajach a realizacja zasad sprawiedliwości podatkowej
Pro-family tax benefits in Poland and selected countries as a way of implementing the rule of fair taxation

Summary/Abstract: The primary purpose of this publication is to analyze pro-family relief in the context of the principle of tax justice. Target implementation required the use of descriptive methods. The direct method − questionnaire was also used. Statistical analysis indicates that family allowance is an instrument addressed to large families of wealthy people and despite the changes made in the way it was calculated it is unattainable for those with lower income. At the same time the results of empirical research show there is considerable public support for increasing the catalog of personal income tax relief as a technical element giving greater sense of justice. The main value of this publication is the analysis of the principle of personal income tax in the pro-family aspect. The empirical research carried out among households, which is presented in this article, gives it the signs of originality.

• Details
• Contents