The initiative is also seen as a mechanism of tax deductions for households, as currently the Romanian Fiscal Code does not include the concept of household or of family, as it is in oher countries. Currently, there are attempts to redefine these concepts in fiscal terms.
In countries as Germany and France, where the maximum tax rate is very high, in order to diminish the high level of fiscal obligations, there are certain deductibilities that citizens can apply for with respect to various expenses (children tuition fees, certain investments, etc).
Romania is trying to constuct a similar fiscal system, however, proposals to do so are at an incipient stage.
Based on these initial discussions, the new tax may be applied as of 1 January 2018. Starting with the same date, the flat tax could be abandoned and a progressive taxation mechanism is to be implemented.