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.
Keywords: Tax reforms, tax evasion, tax avoidance, tax compliance, Irpef
Jel Code: H260, H240