| Summary: | 碩士 === 中國文化大學 === 法律學系 === 106 === Domestic labor refers to all labor concerning domestic affairs. Domestic labor, being necessary for the daily life of an individual, is characterized by three important features, i.e., of economic value, subsidiary, and necessity for concealment.
The current civil code, despite its coverage of domestic labor, is limited to the scope of marriage, which is not necessarily followed by in tax law but both subject to the spirit of constitution.
According to the spirit of constitution, domestic labor shall conform to gender equality, protection of right to life, and the protection of marriage and family. This paper, based on jurisprudence and feministic viewpoints, aims to recognize the status of domestic labor in terms of income tax by giving it tax exemption.
|
|---|
