Dziecko jak kryterium przyznania preferencji w podatku dochodowym wybranych państw europejskich

Abstract

The article rises the question of the tax preferences included in the construction of the personal income tax in selected European countries such as Belgium, France, Spain, Luxembourg, Germany, Portugal, and Italy. It has shown two types of preferences, which consist of deduction of taxable base or abatement of tax. The article discusses only those tax reliefs which are given for childcare or expenses directly incurred by a child.