Detailed Information on Publication Record
2016
Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus
GODAROVÁ, JanaBasic information
Original name
Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus
Name in Czech
Rodinná politika v ČR: Přídavek na dítě vs. Daňový bonus na dítě
Authors
Edition
ACTA AERARII PUBLICI, Banská Bystrica, Univerzita Mateja Bela, 2016, 1336-8818
Other information
Language
English
Type of outcome
Článek v odborném periodiku
Field of Study
50200 5.2 Economics and Business
Country of publisher
Slovakia
Confidentiality degree
není předmětem státního či obchodního tajemství
Organization unit
Faculty of Economics and Administration
Keywords in English
benefits for families with children; family policy; refundable child tax credit; child tax bonus; public expediture
Tags
Reviewed
Změněno: 17/2/2017 09:16, Ing. Jana Godarová, Ph.D.
Abstract
V originále
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?
Links
| MUNI/A/1047/2015, interní kód MU |
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