The Application of Family-Oriented Instruments in Selected Personal Income Tax Systems

Taxes, in their broad meaning, have formed one of the bases of the functioning of a state ever since it started to exist. Therefore an accurate analysis of the complex issues connected with the construction of tax system, first of all, calls for a reference to the concept of state and authority. By principle, tax authority is closely connected with political authority and tax revenue serve as a method of achieving political goals. Such considerations enable not only to answer the questions about the historical development of the institution of taxation but also facilitate to understand the reasons, for which citizens of contemporary societies grant a permission to entrust a state with part of their incomes. Therefore, in the following part of the chapter an attempt will be made to show, how tax systems of selected countries take into consideration the changes of fiscal capacity of taxpayers. In particular, the analysis will deal with the problem of the relationship between the amount of service and the family situation of a taxpayer. As a very important characteristics, also the scale of tax progression and the scope of redistribution of income within analysed systems will be presented. These factors, reflecting impact of the personal income tax on the concentration of income, describe influence of tax \u201csacrifice\u201d on a welfare of taxpayers and their, income-related, quality of life