Prawnofinansowe instrumenty polityki pro rodzinnej—postulat zmian inspirowanych brytyjskim systemem Child Trust Fund
- Issue date
Oficyna Wydawnicza AFM
Studia Prawnicze. Rozprawy i materiały 2013, nr 1, s. 133-150.
- polityka prorodzinna; Child Trust Fund; podatek dochodowy; zapomoga; Postulaty de lege ferenda
The paper contains legal analysis of financial law instruments used to implement family policy in the Republic of Poland. It is worth noting, that the Polish family policy system is based on elements of the structure of the personal income tax and social benefits such as joint taxation of spouses or single parents, maintenance exemption or maintenance benefits. Only two elements of this structure are common or relatively common and motivate Polish society to increase the birth rate, they are: personal income tax family relief and lump-sum child benefit. What is more, the transfer of funds from the system takes place at the time of childbirth or during its upbringing. However, there is no universal legal institution which aims at supporting children at the time when they are becoming independent and at inducing them to save money. It causes, that there is no guarantee, that the funds received by the parents are spent for education and welfare of the child. Therefore, the paper contains de legeferenda postulates inspired by the Child Trust Fund system which implements these assumptions to the United Kingdoms system of financial law. Furthermore, introducing a similar solution to the Polish legal system would support ad hoc financial institutions, which have suffered because of the recession, but the final beneficiaries of the reform would be young Polish citizens.
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