Characteristics of splitting family tax benefit and strategies of those choosing the splitting

IF 0.4 Q4 BUSINESS, FINANCE
Éva Szabóné Bonifert
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Abstract

The study examines data regarding splitting of family tax benefit received upon children in personal income taxation and the strategies of those splitting the tax benefit. The purpose of the investigation is to analyse proportions of sharing and principles of couples who split the family tax benefit each other, increasing or decreasing each other’s financial opportunities. During the investigations, starting from a general analysis of the thousand people sample of family tax benefit beneficiaries from personal income tax return, we examined more detailed data of those who fully realized the family tax benefit. In the course of the examination we set up theoretical strategies for the analysis of the possible ways of splitting the tax benefit in order to check their matching with real data. The sharing strategy identifiable in the highest proportion was realizing the family tax benefit by 50%-50% by family members, which is influenced primarily by the realizing preferences of families with two children. A theoretical decision-making strategy has been identified in the case of more than half of the families fully realising family tax benefit. It has been found that, after the use in a fifty-fifty ratio, the preference of fathers’ recourse is slightly stronger than mothers’ due to the impact of families with three or more children. This is also typical of cases not identified with a specific strategy. The reason of preferring fathers’ recourse is mostly the idea that who has a larger tax base should use the tax benefit. However, this is not typical for giving preference to maternal use. Our findings indicate that families most often decide on the simplest solution that still can be considered rational, when sharing family tax benefit, which decision is differentiated according to the number of children.
家庭税收优惠分割的特点及选择分割的策略
该研究调查了有关个人所得税中家庭对子女的税收优惠分割的数据,以及这些税收优惠分割的策略。调查的目的是分析分享的比例和原则的夫妻谁分裂的家庭税收相互受益,增加或减少彼此的财务机会。在调查过程中,我们从对个人所得税申报表中家庭税收优惠受益人的千人样本进行总体分析入手,对充分实现家庭税收优惠的人群进行了更详细的数据考察。在考察过程中,我们对税收优惠分割的可能方式进行了理论策略分析,以检验其与实际数据的匹配性。比例最高的共享策略是家庭成员实现50%-50%的家庭税收优惠,主要受二孩家庭实现偏好的影响。在半数以上家庭充分实现家庭税收优惠的情况下,确定了一种理论上的决策策略。研究发现,在按五五比例使用后,由于有三个或更多孩子的家庭的影响,父亲的追索权偏好略强于母亲。这在没有特定策略的情况下也是典型的。偏爱父亲追索权的主要原因是,税基更大的人应该利用税收优惠。然而,这并不典型地优先考虑产妇使用。我们的研究结果表明,在共享家庭税收优惠时,家庭通常会选择最简单的仍然可以被认为是理性的解决方案,这种决定根据子女的数量而区分。
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来源期刊
CiteScore
0.90
自引率
40.00%
发文量
30
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