GODAROVÁ, Jana. Family Policy in the Czech Republic: Child Allowance vs. Child Tax Bonus. ACTA AERARII PUBLICI, Banská Bystrica: Univerzita Mateja Bela, 2016, vol. 13, No 2, p. 24-37. ISSN 1336-8818.
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Basic 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 GODAROVÁ, Jana.
Edition ACTA AERARII PUBLICI, Banská Bystrica, Univerzita Mateja Bela, 2016, 1336-8818.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Slovakia
Confidentiality degree is not subject to a state or trade secret
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
Changed by Changed by: Ing. Jana Godarová, Ph.D., učo 174847. Changed: 17/2/2017 09:16.
Abstract
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, internal MU codeName: Redistribuční spravedlnost a alokační efektivnost politik veřejného sektoru. (Acronym: ReAlokVS_2016)
Investor: Masaryk University, Grant Agency of Masaryk University, Category A
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