Author(s) Ana Clara Torres da Silva
Advisor(s) João Sérgio Ribeiro
Year 2014

Synopsis This dissertation examines one of the most sensible subjects of nowadays, mainly due to its social dimension as it is related to the fiscal protection of the family. Starting from the idea that the family deserves support from the Government, as it is a main social group of the society, our approach starts with the study of the legal framework as the constitutional law and civil law are concerned. After the approach to the subject, we analysed the importance that the family takes on the Portuguese tax system as regards the personal income tax, debating especially which family tax concept is worthy of protection. As follows, we investigated the different models of family taxation, that is, the quotient for married couples or splitting, the family quotient and the separated taxation in order to prospect the best system to be adapted to the protectionism without disregarding the premises of equality and tax neutrality. Yet, we studied the actual configuration of tax deductions and tax benefits to know which real protection they give to the family. Finally, and related directly to the study, we made some considerations on the taxation for the family protection as well as the recent intention related to the tax reform on the personal income tax.

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