Show simple item record

Prawnofinansowe instrumenty polityki prorodzinnej – postulat zmian inspirowanych brytyjskim systemem Child Trust Fund

dc.contributor.authorKlimek, Paweł
dc.identifier.citationStudia Prawnicze: Rozprawy i Materiały 2013, nr 1, s. 133-150.pl_PL
dc.descriptionArtykuł recenzowany / Peer-reviewed articlepl_PL
dc.description.abstractThe 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.pl_PL
dc.publisherOficyna Wydawnicza AFMpl_PL
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska*
dc.subjectprawo podatkowe w Polscepl_PL
dc.subjectIII Rzeczpospolitapl_PL
dc.subjectpolityka społecznapl_PL
dc.subjectpolityka prorodzinnapl_PL
dc.subjectpodatek dochodowy od osób fizycznychpl_PL
dc.subjectulga podatkowapl_PL
dc.subjectpolityka społeczna w Wielkiej Brytaniipl_PL
dc.subjectChild Trust Fundpl_PL
dc.subjecthistoria prawapl_PL
dc.titlePrawnofinansowe instrumenty polityki prorodzinnej – postulat zmian inspirowanych brytyjskim systemem Child Trust Fundpl_PL
dc.title.alternativeLegal and Financial Instruments of Family Policy – Postulate of Changes Inspired by the British Child Trust Fund Accounts Systempl_PL

Files in this item


This item appears in the following Collection(s)

Show simple item record

Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska
Except where otherwise noted, this item's Creative Commons license is described as Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska