Obciążenia fiskalne rodzin w Polsce na tle państw UE

• Authors: Piotr Russel

Title variants

EN

Fiscal burden of Polish families in comparison to the EU member states

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.

Keywords

EN

fiscal burdens; direct taxes; indirect taxes; tax reliefs; family; fertility rate

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2016
• Issue: 1(45)
• Pages: 113-133

Dates

published

2016

Contributors

author

Piotr Russel

• Szkoła Główna Handlowa w Warszawie

Identifiers

Biblioteka Nauki

11541876