Facing the high expenses in family policy, these expenses do not seem well targeted. The matter of regulation of child allowances appears to be one of the problem areas due to the fact that high-income families benefit most while low- and middle-income families experience barely promotion from this regulation. Therefore, the aim of the project is to test different reform options of family-splitting models and their distributive and allocative effects by using the microsimulation approach. In addition, a concept of designing a voucher system in the area of child and youth support policy is displayed while considering assets and drawbacks.