Motywy przekazywania spadków rodzinnych w świetle badań własnych

Małgorzata Solarz


Intergenerational transfers represent an important component of modern reality. Among them there are material transfers passed on posthumously, mostly to children and grandchildren, i.e. family inheritance. The latter are the subject of the presented article, which primary purpose is to identify the motives followed by those who wish to leave a family inheritance. The indirect objectives cover: presentation of the selected behaviour models of individuals in the context of leaving inheritance, determining the attitude of Poles towards passing on material posthumous transfers and drafting a statistical family portrait of the bequeather. The following research methods were used in the study: critical analysis of the subject literature, statistical and descriptive methods and also a diagnostic survey. The data needed for conducting analyses originate from the performed nationwide own surveys carried out in May 2017. Their results indicate that there is a well-established tradition of leaving inheritance in Poland – most respondents (51%) declare that they intend to pass on an inheritance to the younger generation, whereas many would like to do it, but their financial situation does not allow it (38%). The majority of future bequeathers are guided by the good of their own family while planning to leave an altruistic, retrospective, paternalistic or motivated inheritance by exchange, but there are also those who are aware that their unused assets, accumulated for old age, will become an accidental or precautionary inheritance.
Author Małgorzata Solarz (EMaT / DFaA)
Małgorzata Solarz,,
- Department of Finance and Accounting
Other language title versionsMotives for Leaving Family Inheritance in the Light of Own Research
Journal seriesPrzedsiębiorczość i Zarządzanie, ISSN 2543-8190, [1733-2486], (B 14 pkt)
Issue year2017
Publication size in sheets0.6
Keywords in Englishpersonal finance, intergenerational transfers, family, inheritance
Languagepl polski
Score (nominal)14
ScoreMinisterial score = 14.0, 25-04-2019, ArticleFromJournal
Ministerial score (2013-2016) = 14.0, 25-04-2019, ArticleFromJournal
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.