Prawnofinansowe instrumenty polityki pro rodzinnej—postulat zmian inspirowanych brytyjskim systemem Child Trust Fund

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dc.contributor.authorKlimek, Paweł
dc.date.accessioned2020-02-10T08:39:40Z
dc.date.available2020-02-10T08:39:40Z
dc.date.issued2013
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 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.pl
dc.identifier.citationStudia Prawnicze. Rozprawy i materiały 2013, nr 1, s. 133-150.pl
dc.identifier.issn1689-8052pl
dc.identifier.urihttp://hdl.handle.net/11315/27550
dc.language.isoplpl
dc.publisherOficyna Wydawnicza AFMpl
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/pl/*
dc.subjectpolityka prorodzinnapl
dc.subjectChild Trust Fundpl
dc.subjectpodatek dochodowypl
dc.subjectzapomogapl
dc.subjectPostulaty de lege ferendapl
dc.subject.otherEkonomiapl
dc.subject.otherPrawopl
dc.titlePrawnofinansowe instrumenty polityki pro rodzinnej—postulat zmian inspirowanych brytyjskim systemem Child Trust Fundpl
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