Wpływ zmian konstrukcji ulgi na dzieci na dochody do dyspozycji rodzin w Polsce
Impact of structural changes in children relief available for income for families in Poland

Summary/Abstract: Creating conditions for improving fertility in a very unfavorable demographic situation causes that there are more and more various tax preferences to support a family. The article is to review the data to the extent of utilization of relief to children as part of family policy in Poland and is an attempt to assess the impact of changes to the design of relief to children on the family income in Poland. The research clearly demonstrated that the modification of relief for a child in force from 1 January 2014 would significantly increase the utilization of relief for a child and thus raise the level of disposable income of families in Poland.

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