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A Family-Friendly Tax Policy in Poland and Italy: A Comparative Study
Abstract
The purpose of the article: The aim is to present the basic principles of the family-friendly tax policies implemented in Italy and Poland, taking into account the differences in pro-family policies between the two countries against the EU-27 countries.
Research hypothesis: The differences between Poland and Italy in terms of family support policies and the choice of pro-family fiscal instruments stem from the different welfare state models represented by these countries.
Research methods: The data for the analyses are taken from studies by the Italian and Polish Ministries of Finance, OECD and Eurostat. The main research methods used in the study are content analysis, comparative
analysis of the current tax law, and individual case studies.
Main findings: EU countries have diverse family support systems that offer direct financial support through family benefits, child tax credits, deductible expenses (e.g. for childcare and education) and preferential
tax treatment for spouses or single parents. Tax benefits, including tax credits for children, are among the most commonly used instruments by EU countries to improve fertility rates. The analysis shows that the changes to the Polish child tax credit introduced in 2015 have significantly strengthened its role as a support mechanism, particularly benefiting large and low-income families. These changes increased the effectiveness of this tax relief as a redistributive tool, improving its social equity, although they did not lead to an increase in the fertility rate. A particular feature of the Italian tax system is the structure of the so-called family allowance. Deductions exist for children and spouses and are applied independently.
Tax credits for dependent family members differ according to the relationship and the age of the child (above or below three years) and the number of children in the household. Their amount also depends on taxpayers’ income. Since 2022 the child tax credit in Italy has been replaced by the new Universal and Unique Allowance for children. By 2022, the importance of these tax instruments in supporting families
was slightly higher than in Poland. However, they also have not had a strong impact on Italy’s birth rate, which has continued to fall in recent years.
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DOI: http://dx.doi.org/10.17951/h.2025.59.3.115-134
Date of publication: 2025-12-16 14:10:51
Date of submission: 2025-05-29 22:29:00
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