Konsekwencje zmian ulgi prorodzinnej w polskim systemie podatkowym

Since 2007 a child tax credit, used by almost 17% of taxpayers, has been in effect in the Polish tax system. It is one of the applicable tax reliefs with the greatest financial impact. It unquestionably represents a considerable aid to families with several children, which is of great importance taking account of the demographic problem faced by Poland. Starting from 2012 the child tax credit has been successively modified. The main purpose of the article is the statistical analysis of the consequences of changes intro-duced to the child tax credit such as the state budget revenue from personal income tax and the progressivity of the tax system, the level of income redistribution, and the tax fairness.