- Tytuł:
-
Obciążenia fiskalne rodzin w Polsce na tle państw UE
Fiscal burden of Polish families in comparison to the EU member states - Autorzy:
- Russel, Piotr
- Powiązania:
- https://bibliotekanauki.pl/articles/11541876.pdf
- Data publikacji:
- 2016
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
fiscal burdens
direct taxes
indirect taxes
tax reliefs
family
fertility rate - Opis:
- 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.
- Źródło:
-
Studia BAS; 2016, 1(45); 113-133
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł