Total Taxation of Spouses

Abstract

The family situation under the conditions of the Polish tax system is now the subject-matter of ever so often discussions and publications. Particularly, income tax on physical bodies occupies a special place among the opinions. It is often propounded that this tax not only does not bear any characteristic of a profamilial tax but even may be treated as a tax hostile to the family. The paper presents the form of the so-called total taxation on spouses, a form that has been assumed in the construction of income tax on physical bodies in order to mitigate its fiscal character. The author makes an analysis of this regulation to assess to what extent it takes into account the taxpayer's family situation and whether it has a pro-familial character.