Promuovere la tax compliance: uno studio etnografico sull’interazione tra autorità fiscale e professionista fiscale nel corso del contraddittorio in Agenzia delle Entrate

[Autom. eng. transl.] In the field of tax psychology, a growing number of researches have emphasized the importance of a good relationship between taxpayers, professionals and tax authorities for the purposes of tax compliance. While numerous studies on taxpayers are available, few focus on the other two important actors (ie, professionals and tax authorities), and even fewer studies analyze the opportunities for interaction between actors. This study therefore intends to investigate the relational dynamics within the "official-professional" dyad during the cross-examination, one of the main touchpoints between tax officials and professionals that takes place in the control areas of the Revenue Agency. The approach of focused ethnography was used to study the phenomenon, observing 14 dyads in action during the meeting and subsequently carrying out 28 in-depth interviews. The results highlight the presence of four main strategies (Authority, Flexibility, Listening and Defense) that must be wisely implemented to facilitate a collaborative dynamic and avoid a potentially conflictual one. The research also suggested that meeting with the official has the potential to increase satisfaction with the service and trust in the system, in line with industry literature.