Rogério Fernandes considers that the joint and not unitary taxation of the household income fits better to the Constitution than the joint taxation.

The solution defended by Rogério Fernandes Ferreira is the one adopted by the majority of other countries and the one that allows more respect for individuality and responsibility of the members of the family household claimants of the income. "And also exceed the current differences of treatment of the family situations range of taxation, nowadays provided by the legislator, and simplify the determination of the collectable and payable tax regime. Preventing also the problems arising of the presumption of residence and of double international taxation of the spouse residing abroad, bringing the withhold of the tax due to the end without the need of a  considerable number of tax payers presenting their tax returns, without loss of the control of the income.