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@article{1372718,
author = {Godarová, Jana},
article_location = {Banská Bystrica},
article_number = {2},
keywords = {benefits for families with children; family policy; refundable child tax credit; child tax bonus; public expediture},
language = {eng},
issn = {1336-8818},
journal = {ACTA AERARII PUBLICI},
title = {Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus},
volume = {13},
year = {2016}
}
TY - JOUR
ID - 1372718
AU - Godarová, Jana
PY - 2016
TI - Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus
JF - ACTA AERARII PUBLICI
VL - 13
IS - 2
SP - 24-37
EP - 24-37
PB - Univerzita Mateja Bela
SN - 13368818
KW - benefits for families with children
KW - family policy
KW - refundable child tax credit
KW - child tax bonus
KW - public expediture
N2 - 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?
ER -
GODAROVÁ, Jana. Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus. \textit{ACTA AERARII PUBLICI}. Banská Bystrica: Univerzita Mateja Bela, 2016, roč.~13, č.~2, s.~24-37. ISSN~1336-8818.
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