TAX POLICY TOOLS AS AN ELEMENT OF PRO-FAMILY POLICY IN FRANCE AND IN GERMANY – RECOMMENDATIONS FOR POLAND

        The paper focuses on tools of tax policy used as an element of a pro-family policy in France and in Germany. The author intends to prove, using France as an example, that properly developed tax system may stimulate the fertility rate rise. Formulated recommendations for Poland are followed by a clue that effectiveness of the tax preferential conditions is high but only when they are an element of a coherent family promoting policy. Taxes used to promote the pro-family policy but separated from other policies are not an effective way to increase in the fertility rate.

        The paper also includes comparative analysis of statistical data of fiscal duties imposed on incomes of families and incomes of singles. It enabled to divide analyzed countries into groups based on diversified levels of provided aid and to compare relations to the fertility rate. In the final part of the paper the author comments on the proposal of modification of tax reliefs in Poland proposed by the pro-family program of the President of the Republic of Poland in May 2013.