Family-friendly tax policies in Poland : balancing personal income taxation with equity principles

Abstract

PURPOSE: The purpose of the article is to present the tax preferences enjoyed by taxpayers with children in Poland and their assessment from the point of view of tax justice. In order to verify the hypothesis that pro-family solutions in the personal income tax in Poland comply with the principles of tax justice, the data of the Ministry of Finance from the settlement of the personal income tax (PIT) for 2009-2023 was used. The research problem focuses on the ethics of personal income taxation, in particular, on the assessment of the fairness of profamily solutions in the tax system. The key question is: does preferential treatment of families through credits and deductions comply with the principles of ethical taxation?

DESIGN/METHODOLOGY/APPROACH: The data for the analyses are taken from studies by the Polish Ministries of Finance. The main research methods used in the study are content analysis, analysis of the current tax law and individual case studies.

FINDINGS: A detailed interpretation of the provisions on family-friendly solutions in the personal income tax was carried out, taking into account their compliance with the principle of tax fairness. In addition, data from the Ministry of Finance and the Central Statistical Office were used to highlight the importance of this fiscal assistance to taxpayers with children, including the number of beneficiaries and the amounts of such support.

PRACTICAL IMPLICATIONS: The study's conclusions can serve as a basis for optimizing tax policy on family-friendly solutions. They can also serve as a reference point for institutions involved in social and tax policy making.

ORIGINALITY/VALUE: The issues addressed are relevant and topical. The analyses conducted and the conclusions formulated can inspire further research on family-friendly solutions in personal income tax. The article contributes to the discussion of tax fairness and the effectiveness of mechanisms supporting pro-family solutions.