Prawnofinansowe instrumenty polityki pro rodzinnej—postulat zmian inspirowanych brytyjskim systemem Child Trust Fund
Ładowanie...
Data wydania
2013
Autorzy
Tytuł czasopisma
ISSN
1689-8052
eISSN
Tytuł tomu
ISBN
eISBN
Wydawca
Oficyna Wydawnicza AFM
Abstrakt
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.
Opis
Słowa kluczowe
Źródło
Studia Prawnicze. Rozprawy i materiały 2013, nr 1, s. 133-150.