Katarzyna Święch
Accumulation of family member's income as an element of tax policy
Summary
The income tax constitutes an essential element of tax policy, in particular due to its universal character. The income tax is imposed on natural persons who obtain income and revenue from sources specified by the statute. In special cases the family may be also considered as the taxpayer. Apart from that the statute provides for a number of legal regulations that have considerable significance as regards fiscal liabilities of family members. Therefore this analysis is focused only on those regulations that corroborate the thesis that the income tax is indeed one of the elements of family policy.
The above characteristics is presented in a broader context, which includes both fiscal objectives and principles of fiscal justice.