Mechanizmy wsparcia polityki prorodzinnej w Polsce po roku 2015 na tle krajów Unii Europejskiej
Support Mechanisms of Pro-family Policy in Poland after 2015 in Comparison to the European Union Countries

Summary/Abstract: In particular countries of European Union tax systems there are various solutions related to preferential, family-friendly, income taxation or financial benefits related to raising children. They are the important, if not the basic element of the conducted social pro--family policy. However, the demographic problem of declining fertility is current for all countries, which means that the intensity and scale of pro-family activities is growing. The aim of the article is to present and evaluate the pro-family policy conducted in Poland since 2015 in comparison with the European Union countries. The choice of sucha period is not accidental, as for three years in Poland the new government has exercised power, which made a number of changes in social policy, with particular emphasis on profamily policy. The authors of the article have assessed tax reliefs and exemptions available in Poland and selected countries of the EU, as well as direct cash transfers. The analysis is complemented by literature studies in the field of family taxation theory, its income and support mechanisms for pro-family policy.

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