PL EN


Journal
2016 | 1(45) | 113–133
Article title

Obciążenia fiskalne rodzin w Polsce na tle państw UE

Authors
Content
Title variants
EN
Fiscal burden of Polish families in comparison to the EU member states
Languages of publication
PL
Abstracts
EN
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 major reasons for that is an inefficient support to the families with children. This article analyses whether the fiscal system in Poland distinguishes people who bear significant costs associated with raising children. It presents Poles’ tax burden on labour income through the example of the largest group of taxpayers paying taxes under the relevant income tax scale, the scope of direct financial support to Polish families, as well as their fiscal burden associated with direct taxes.
Journal
Year
Issue
Pages
113–133
Physical description
Contributors
author
  • Doktor nauk ekonomicznych, pracownik naukowy w Instytucie Finansów Szkoły Głównej Handlowej w Warszawie, ekspert w BAS; , piotr.russel@sejm.gov.pl
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-5fc9a656-f05c-4a3c-b9ef-1fea45753b48
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