<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>In the regime of sources of Italian law, the taxation of family income has undergone profound changes, in line with the 1975 family law reform, which marked the transition from the patriarchal family, based on the figure of the <italic>pater familias</italic>, to the nuclear family, composed of spouses and children. Also thanks to the intervention of the Constitutional Court, the model of legal cumulation, in which the husband, in his role as head of the family, was taxed on the income produced by the members of the household, was followed by the system of decumulation, characterized by individual (or separate) taxation of the income produced by each family member. The essay analyses the taxation regime of family income in the Italian legal system, examining its compatibility with the principle of ability to pay, foundation and limit of taxation.</p>
</abstract>

In the regime of sources of Italian law, the taxation of family income has undergone profound changes, in line with the 1975 family law reform, which marked the transition from the patriarchal family, based on the figure of the pater familias, to the nuclear family, composed of spouses and children. Also thanks to the intervention of the Constitutional Court, the model of legal cumulation, in which the husband, in his role as head of the family, was taxed on the income produced by the members of the household, was followed by the system of decumulation, characterized by individual (or separate) taxation of the income produced by each family member. The essay analyses the taxation regime of family income in the Italian legal system, examining its compatibility with the principle of ability to pay, foundation and limit of taxation.

Family Income Taxation Models in the Italian Legal System: Analysis and Perspectives

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

In the regime of sources of Italian law, the taxation of family income has undergone profound changes, in line with the 1975 family law reform, which marked...

Family Income Taxation Models in the Italian Legal System: Analysis and Perspectives

Data publikacji: 18 paź 2022

Zakres stron: 207 - 225

Otrzymano: 31 sty 2022

Przyjęty: 29 kwi 2022

DOI: https://doi.org/10.15290/bsp.2022.27.03.12

Słowa kluczowe
analysis and perspectives, compatibility test, family income, principle of ability to pay, taxation regimes

© 2022 Salvatore Antonello Parente, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Family Income Taxation Models in the Italian Legal System: Analysis and Perspectives

Data publikacji: 18 paź 2022

Zakres stron: 207 - 225

Otrzymano: 31 sty 2022

Przyjęty: 29 kwi 2022

DOI: https://doi.org/10.15290/bsp.2022.27.03.12

Słowa kluczoweanalysis and perspectives, compatibility test, family income, principle of ability to pay, taxation regimes

© 2022 Salvatore Antonello Parente, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Słowa kluczowe
analysis and perspectives, compatibility test, family income, principle of ability to pay, taxation regimes