Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017 - Open Research Data - Bridge of Knowledge

Your account

login

Search

Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017

Description

Despite the far-reaching harmonization of collection mechanisms and the amount of VAT and excise duty rates in the European Union, individual countries, as a rule, conduct individual income tax policies, including a system of reliefs and exemptions. It is worth noting that, as shown below, each European Union country uses at least one method of supporting families with children. Although the amount of support varies greatly and depends on various criteria. When analyzing tax reliefs and exemptions, two mechanisms of reducing the tax burden should be distinguished, i.e. by reducing the tax base or direct deduction of certain values from the input tax. From the point of view of Polish taxpayers, the difference may seem small, but in countries where the tax-free amount is several times higher than in Poland, the method of calculating the tax relief is quite important.

Dataset file

Tabela 128.xlsx
10.6 kB, S3 ETag 5cd8dca4c1fe5c361c6077c2707e32c5-1, downloads: 3
The file hash is calculated from the formula
hexmd5(md5(part1)+md5(part2)+...)-{parts_count} where a single part of the file is 512 MB in size.

Example script for calculation:
https://github.com/antespi/s3md5

File details

License:
Creative Commons: by-nc 4.0 open in new tab
CC BY-NC
Non-commercial

Details

Year of publication:
2021
Verification date:
2021-06-30
Creation date:
2018
Dataset language:
Polish
Fields of science:
  • economics and finance (Social studies)
DOI:
DOI ID 10.34808/zwwr-5b92 open in new tab
Verified by:
Gdańsk University of Technology

Keywords

Cite as

Authors

seen 38 times