Język Polski
English
Published
:
2015-04-30
Pro-family Allowance vis-à-vis Government Policy Objectives
Jan Purzyński
Abstract
In today's world, taxes play a vital role both as a tool for regulating specific business processes and as a method of influencing the behavior of taxpayers. The aim of the paper is to analyze the pro-family tax allowance as a social policy instrument as well as in terms of its adverse effect on tax revenues. In its present form, the allowance has been present in the Polish tax system since 2007, and it applies to a significant number of taxpayers and their personal income. Based on data supplied by the Ministry of Finance, the paper examines the degree to which its goals have been achieved.(original abstract)Keywords:
Taxes, Tax incentives, Pro-family policyMost read articles by the same author(s)
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Purzyński, J. (2015). Pro-family Allowance vis-à-vis Government Policy Objectives. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 59(2). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1009