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Transversal analysis of the attention to the family fact in the tax system

| News | Tax

Nicolás Díaz and Ya Jing Qiu collaborate in a book that includes a detailed study of the tax rules that affect the family group

According to article 39 of the Constitution, "the public authorities ensure the social, economic and legal protection of the family". If we examine the area of taxation, is the protection of the family really perceptible in our current system? This work gathers the detailed study of the tax rules that affect the family group. It mainly analyzes the measures aimed at the family in the field of personal income tax, but also in the remaining taxes of the tax system.

The global approach will allow the reader a thorough knowledge and capacity to evaluate the tax policy in the family field. The nearly 50 authors participating in this collective work (mainly university professors, together with professionals from the tax consultancy and the tax administration) have focused on the most conflictive points or those needing interpretation and have even launched reform proposals, given the evolution that the concept of family has been experiencing in recent times.

You can purchase the book from here.

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