Ulgi na dzieci jako instrument polityki rodzinnej a niska dzietność w Polsce
Relief for children as an instrument of family policy and low fertility in Poland

Summary/Abstract: Tax preferences, including tax credits for children, are one of the solutions, which dates back to the countries of the European Union, in order to create conditions for improving fertility.The article is an attempt to evaluate the fitting of the instruments of family policy (on the example of relief for children) to diagnosed causes of low fertility and to assess the effects of modifications of relief for children in the income tax. The concept, objectives and instruments of family policy are presented. Then a comparative analysis of the results of research on the causes of low fertility is carried out. The author presents the functioning of the tax credit for children from 2007 on, by evaluating each of its modifications, as well as analyses the utilization of relief for families in Poland.

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