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Języki publikacji
Abstrakty
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. (original abstract)
Twórcy
Bibliografia
- ^Act of 11 February 2016 on state aid in raising children (Journal of Laws, 2016, Item 195 with amendments).
- Act of 26 July 1991 on personal income tax (Journal of Laws, No. 80, Item 350 with amendments).
- Act of 28 November 2003 on family benefits (Journal of Laws, No. 228, Item 2255 with amendments).
- Act of 7 September 2007 on assistance for persons entitled to maintenance (Journal of Laws, No. 192, Item 1378 with amendments).
- 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.
- Billingsley, S., Ferrarini, T. (2014). Family Policy and Fertility Intentions in 21 European Countries. Journal of Marriage and Family, vol. 76, 428-445.
- Dziemianowicz, R. (2015). Tax expenditures jako narzędzie transparentnej polityki fiskalnej. Definicja, szacowanie, ocena. Warszawa: CeDeWu.
- Gauthier, A.H. (2002). Family Policies in Industrialized Countries: Is There Convergence? Population (English edition), 57(3), 447-474.
- 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.
- Informacja dotycząca rozliczenia podatku dochodowego od osób fizycznych. (2010-2018). Reports of Ministry of Finance of the Republic of Poland. Warszawa.
- 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-swiadczeniarodzinne.
- 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.
- 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.
- 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.
- 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.
- 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.
- OECD, (2018a). Fertility rates (indicator). Retrieved from: https://data.oecd.org/pop/fertility-rates.htm.
- OECD, (2018b). Child Policies indicators. Retrieved from: http://www.oecd.org/social/family/child-well-being/data/policies.
- 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).
- 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.
- Przegląd systemów wsparcia rodzin, (2017). Report of Ministry of Family, Labor and Social Policy of the Republic of Poland, Warszawa.
- 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.
- Sprawozdanie z wykonania budżetu państwa, (2010-2018). Reports of Ministry of Finance of the Republic of Poland. Warszawa.
- Thévenon, O. (2011). Family Policies in OECD Countries: A Comparative Analysis. Population and Development Review, 37(1), 57-87.
Typ dokumentu
Bibliografia
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