Définition
The “tax reference person" of a tax household is the member of the household identified as paying the local residence tax.
Remarque
The notion of tax reference person is an approximation of that of reference person used household surveys. Indeed, the data available on tax households, coming from tax data (income tax returns and data on the local residence tax) ,do not allow to identify the reference person in the same way as in household surveys or in the population census.