1. bookVolume 15 (2019): Issue 2 (June 2019)
Journal Details
License
Format
Journal
First Published
30 Mar 2015
Publication timeframe
4 times per year
Languages
English
access type Open Access

Fiscal Instruments Supporting Families in Poland in the Years 2004-2017

Published Online: 24 Sep 2019
Page range: 63 - 72
Received: 05 Feb 2019
Accepted: 30 May 2019
Journal Details
License
Format
Journal
First Published
30 Mar 2015
Publication timeframe
4 times per year
Languages
English

The main objective of the study was an attempt to describe the policy for supporting families with children in Poland in the years 2004-2017 in the context of traditional support instruments. The following research methods were used in the article: analysis of the literature on the subject and legal acts, analysis of statistical data and comparative analysis. The study uses statistical data from reports of the Ministry of Finance and the Ministry of Family, Labor and Social Policy. The study did not confirm the research hypothesis which says that in the analyzed period, tax preferences were the dominant instrument of support for families in Poland. Shifting the burden of family policy towards direct benefits is unlikely to increase the transparency of this policy. With the introduction of new family benefits at a high level, which are the subject of exemption from personal income tax, public spending made with the use of tax expenditures will also increase. The lack of detailed and cyclical reporting of this type of expenditure in Poland reduces the transparency of the family policy.

Keywords

JEL Classification

Act of 11 February 2016 on state aid in raising children (Journal of Laws, 2016, Item 195 with amendments).Search in Google Scholar

Act of 26 July 1991 on personal income tax (Journal of Laws, No. 80, Item 350 with amendments).Search in Google Scholar

Act of 28 November 2003 on family benefits (Journal of Laws, No. 228, Item 2255 with amendments).Search in Google Scholar

Act of 7 September 2007 on assistance for persons entitled to maintenance (Journal of Laws, No. 192, Item 1378 with amendments).Search in Google Scholar

Adema, W., Ali, N., Thévenon, O. (2014). Changes in Family Policies and Outcomes: Is there Convergence?, OECD Social, Employment and Migration Working Papers, No. 157, OECD Publishing, Paris. Retrieved from: http://dx.doi.org/10.1787/5jz13wllxgzt-en.10.1787/5jz13wllxgzt-enOpen DOISearch in Google Scholar

Billingsley, S., Ferrarini, T. (2014). Family Policy and Fertility Intentions in 21 European Countries. Journal of Marriage and Family, vol. 76, 428–445.Search in Google Scholar

Dziemianowicz, R. (2015). Tax expenditures jako narzędzie transparentnej polityki fiskalnej. Definicja, szacowanie, ocena. Warszawa: CeDeWu.Search in Google Scholar

Gauthier, A.H. (2002). Family Policies in Industrialized Countries: Is There Convergence? Population (English edition), 57(3), 447-474.Search in Google Scholar

Gauthier, A.H. (2013). Family Policy and Fertility: Do Policies Make a Difference? In A. Buchanan, A. Rotkirch (Ed.), Fertility Rates and Population Decline: No Time for Children? (pp. 269-287). London: Palgrave Macmillan.Search in Google Scholar

Informacja dotycząca rozliczenia podatku dochodowego od osób fizycznych. (2010-2018). Reports of Ministry of Finance of the Republic of Poland. Warszawa.Search in Google Scholar

Informacja o realizacji świadczeń rodzinnych. (2006-2017). Reports of Ministry of Family, Labor and Social Policy of the Republic of Poland. Retrieved from https://www.gov.pl/web/rodzina/informacje-statystyczne-swiadczenia-rodzinne.Search in Google Scholar

Informacja o realizacji ustawy o pomocy osobom uprawnionym do alimentów. (2009-2016). Reports of Ministry of Labor and Social Policy of the Republic of Poland, Warszawa.Search in Google Scholar

Informacja o realizacji ustawy o postępowaniu wobec dłużników alimentacyjnych oraz zaliczce alimentacyjnej.(2006-2008). Reports of Ministry of Labor and Social Policy of the Republic of Poland, Warszawa.Search in Google Scholar

Lohmann, H., Peter, F.H., Rostgaard, T., Spiess, K. (2009). Towards a Framework for Assessing Family Policies in the EU, OECD Social, Employment and Migration Working Papers, No. 88, OECD Publishing, Paris. Retrieved from: http://dx.doi.org/10.1787/223883627348.10.1787/223883627348Open DOISearch in Google Scholar

Luci-Greulich, A., Thévenon, O. (2013). The Impact of Family Policies on Fertility Trends in Developed Countries. European Journal of Population, 29(2), 387-416.Search in Google Scholar

OECD, (2011). The Balance of Family Policy Tools – Benefit Packages, Spending by Age and Families with Young Children. In Doing Better for Families, OECD Publishing, Paris, 55-88. Retrieved from: https://doi.org/10.1787/9789264098732-4-en.10.1787/9789264098732-4-enOpen DOISearch in Google Scholar

OECD, (2018a). Fertility rates (indicator). Retrieved from: https://data.oecd.org/pop/fertility-rates.htm.Search in Google Scholar

OECD, (2018b). Child Policies indicators. Retrieved from: http://www.oecd.org/social/family/child-well-being/data/policies.Search in Google Scholar

Ordinance of the Council of Ministers of 30 May 2018 on the detailed conditions for implementing the governmental program “Good Start” (Journal of Laws, 2018, Item 1061).Search in Google Scholar

Preferencje podatkowe w Polsce, (2010-2018). Reports of Ministry of Finance of the Republic of Poland. Retrieved from: https://www.podatki.gov.pl/abc-podatkow/podatki-w-polsce/preferencje-podatkowe-w-polsce.Search in Google Scholar

Przegląd systemów wsparcia rodzin, (2017). Report of Ministry of Family, Labor and Social Policy of the Republic of Poland, Warszawa.Search in Google Scholar

Rękas, M. (2014). Wsparcie rodziny w podatku dochodowym od osób fizycznych (PIT) w Polsce w latach 1992-2013. Nierówności Społeczne a Wzrost Gospodarczy, 37(1/2014), 440-453.Search in Google Scholar

Sprawozdanie z wykonania budżetu państwa, (2010-2018). Reports of Ministry of Finance of the Republic of Poland. Warszawa.Search in Google Scholar

Thévenon, O. (2011). Family Policies in OECD Countries: A Comparative Analysis. Population and Development Review, 37(1), 57-87.Search in Google Scholar

Recommended articles from Trend MD

Plan your remote conference with Sciendo