Resumen de Famiglia e fiscalità nel quadro dei principi costituzionali e comunitari

Marco Miccinesi

• italiano

  1. Diritto tributario e scelte di politica fiscale. - 2. La famiglia nella Costituzione. - 3. La famiglia nel diritto europeo. - 4. Inadeguatezza dell'attuale sistema tributario rispetto alla famiglia. - 5. Conclusioni.

• English

  In this article, the focus is on the family institution, governed by the principles of our Constitution and community principles, in relation to the role of fiscal policy choices. The paper analyzes the current tax system with respect to the family. The latter, in fact, has never arrived at the solidaristic system, but also as one of the strategie economic aggregates both for the production side and for that of expenditure and demand. To these last aspects can not be associated with taxation.