Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus
| Název česky | Rodinná politika v ČR: Přídavek na dítě vs. Daňový bonus na dítě |
|---|---|
| Autoři | |
| Rok publikování | 2016 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | ACTA AERARII PUBLICI |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Ekonomie |
| Klíčová slova | benefits for families with children; family policy; refundable child tax credit; child tax bonus; public expediture |
| Popis | Generally, we can say that the Czech family policy shifted attention from the direct benefits to the tax instrument and developing services for families. The paper especially focuses on two selected state subventions for families with children: Child allowance (the direct money transfer) and Child tax bonus (part of refundable Child tax credits - the indirect tool). These two forms seem to be entirely different at the first glance. But is it really so? The key questions are: How these tools are different and how different are their beneficiaries? |
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