The paper focuses on the impact of government social and tax policy on families with children compared to their childless couples in the Czech Republic, Hungary, Poland and Slovakia. The ageing of population and the decline in fertility rates has already begun to influence economic as well as social environment in the European countries.
One of the possible responses on declining fertility rates is the promotion of demographic renewal in European countries through family, social and tax policies that improve situation of families with children and decrease costs connected with parenthood.