Prawnofinansowe instrumenty polityki prorodzinnej – postulat zmian inspirowanych brytyjskim systemem Child Trust Fund
- Alternative title:
- Legal and Financial Instruments of Family Policy – Postulate of Changes Inspired by the British Child Trust Fund Accounts System
- Issue date
Oficyna Wydawnicza AFM
Studia Prawnicze: Rozprawy i Materiały 2013, nr 1, s. 133-150.
- prawo podatkowe w Polsce; III Rzeczpospolita; polityka społeczna; polityka prorodzinna; podatek dochodowy od osób fizycznych; ulga podatkowa; zapomoga; polityka społeczna w Wielkiej Brytanii; Child Trust Fund; historia prawa
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 lege ferenda postulates inspired by the Child Trust Fund system which implements these assumptions to the United Kingdom’s 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.
Artykuł recenzowany / Peer-reviewed article
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