Abstract
[Autom. eng. transl.] In recent years, the Italian tax system has been characterized by a legislative and regulatory stratification that has complicated, beyond any reasonable measure, the way of fulfilling the tax obligations of taxpayers. In some respects, the new tax obligations have not achieved the goal that the legislator had set itself, which is to prevent and reduce the risk of tax evasion. All this was perceived by the taxable persons as an unjustified increase in bureaucratic requirements, in addition to those already existing. Therefore, the current regulatory context has put in great tension the public relationship for the payment of taxes, between the tax authorities and the taxpayer
| Translated title of the contribution | [Autom. eng. transl.] The crisis of the tax relationship |
|---|---|
| Original language | Italian |
| Pages (from-to) | 1-15 |
| Number of pages | 15 |
| Journal | INNOVAZIONE E DIRITTO |
| Volume | 6 |
| Publication status | Published - 2017 |
Keywords
- evasione
- obbligazione tributaria
- procedimento amministrativo tributario
- rapporto d’imposta
- semplificazione tributaria
- tax compliance