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The Fight against Tax Evasion and Avoidance
Author/s: Vieri Ceriani 
Year:  2014 Issue: Language: Italian 
Pages:  9 Pg. 201-209 FullText PDF:  127 KB
DOI:  10.3280/EP2014-003011
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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

  1. CSRT (Commissione per lo Studio della Riforma Tributaria) (1964). Stato dei Lavori della Commissione per lo Studio della Riforma Tributaria, Documento di lavoro elaborato dal Vice Presidente prof. Cesare Cosciani. Milano: Giuffrè.
  2. Cosciani C. (1948). Perché il contribuente inglese non evade le imposte. Moneta e Credito, I (4): 506-511.
  3. Cosciani C. (1950). La riforma tributaria. Firenze: La Nuova Italia.
  4. Cosciani C. (1952). Il problema dell’evasione fiscale. Il Ponte, 3: 298-306

Vieri Ceriani, in "ECONOMIA PUBBLICA " 3/2014, pp. 201-209, DOI:10.3280/EP2014-003011


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