Tax instruments for supporting families in Poland : selected issues

Purpose: Family is treated as a basic unit of community life. Its development and conditions determine the development of the state. These premises encouraged the authors to take up research in the discussed subject-matter. Their main goal is to establish families' conditions in Poland and the relevant aims of a family policy. The authors focused on establishing whether and to what degree tax instruments may act as mechanisms for Poland's families. The authors intend to formulate de lege lata and de lege lata conclusions.

Design/Methodology/Approach: The research was conducted based on the interpretation of applicable laws. The normative material and views of legal scholars and commentators were analyzed.

Findings: The research results allowed the formulation of a conclusion that the contemporary Polish tax system cannot be considered pro-family, and tax instruments for supporting families are used to an insufficient degree. Relevant postulates addressed to the legislator were formulated.

Practical Implications: The research results may be used in the process of constructing pro-family tax solutions. These, in turn, are an essential element of reducing unfavorable demographic trends.

Originality/value: The literature to date lacks studies addressing the subject-matter in question. Therefore, this study fills the existing information gap.