Family flashes in Tax Law

Abstract

For the Romanian positive tax legislator, the legal institution of the family does not represent a tax subject, a "taxpayer" to whom a special tax regime should be consecrated and secured. The family does not even appear on the radar of indirect, related or contextual concerns which, as a rule in other legislations, relate to simplifying the tax formalities which spouses have to go through, granting specific exemptions or reductions in the payment of income tax, global assessment of the tax base and the tax due, use of the personal deduction institution regardless of the nature or source of the income, granting allowances or tax credits for children. This means that the Romanian legislator has not even considered the issue of conferring real and effective tax valences to the legal institution of the family, although both the social, economic and legal contexts would require an integrated, unitary regulation of the family from a tax perspective.