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

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.