Autore: Ceriani, Vieri
Titolo: The Fight against Tax Evasion and Avoidance
Periodico: Economia pubblica
Anno: 2014 - Fascicolo: 3 - Pagina iniziale: 201 - Pagina finale: 209

This paper focuses on Cesare Cosciani’s thought about tax evasion, tax avoidance and - more generally - tax compliance, which inspired the design of the tax system proposed by the Italian Commission for the Study of Tax Reform (1963-1964). The central point in Cosciani’s thought was the interrelation between tax design and the behaviour of fiscal offices. The role played by all the relevant players - taxpayers, legislator, administration - for the tax compliance is analysed.




SICI: 0390-6140(2014)3<201:TFATEA>2.0.ZU;2-9
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54062&Tipo=Articolo PDF

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