Family allowance in personal income tax, in the context of tax expenditures
Family allowance in personal income tax, in the context of tax expenditures

Summary/Abstract: The use of children’s allowance in personal income tax is discussed. The allowance is a kind of tax preference, classified as tax expenditure. Due to low demographic factors, the ratio legis of such a solution was the support of families with children. The controversies on the use of the allowance, especially its discriminating character, and differences between potential and real effects of its use, especially in the context of family benefits, are described.

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