Łączne opodatkowanie dochodów małżonków – preferencja podatkowa wspierająca rodzinę
Joint taxation of spouses – tax allowance supporting family

Summary/Abstract: Joint taxation of spouses is one of the tax allowances existing in Polish tax system under the rules of Income Tax Act of 26 July 1991. The principle of filing taxes jointly by relatives was in force already in the interwar period. It was also maintained after the Second World War, but it changed its scope. In this paper rules regarding joint taxation of spouses are described. Cases illustrating how both individual and joint taxation affect the tax burden falling on spouses are presented. The paper discusses benefits given to taxpayers who choose this form of taxation and presents its impact on the state budget. Permanent, strong interest in the joint taxation of spouses derives not only from the willingness to lower tax rate, but also in order to limit the formalities related with filing taxes.

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