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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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