Preferencje podatkowe a rozwój IKZE w Polsce
Tax preferences vs. development of IKZE in Poland

Summary/Abstract: The purpose of this article was to investigate whether tax incentives that are to encourage to save on IKZE fulfill their aim. The research subject was the IKZE market in Poland in the years 2012-2017. Research methods called desk research and literary analysis were used. Presented data prove that the market in Poland is poorly developed. The reasons are, among others, the declining dynamics of the capital growth accumulated on IKZE, the number of active accounts and finally the unfavorable changes in the demographic structure of IKZE savers. Moreover, the number of taxpayers using IKZE deduction from income or the use of a payout limit, allows to conclude that tax preferences are not fulfilling their aims. In addition, the analysis of data suggests that a significant proportion of IKZE savers are insufficiently aware of the opportunities in this area afforded by tax law.

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