Il contrasto all'evasione fiscale: profili evolutivi

The essay aims to investigate which variables are necessary for a complete\r\nunderstanding of tax evasion, which is analysed in phenomenal, sociological and quantitative\r\nterms. In particular, having clarified the relevance of the phenomenon, which is no longer only\r\neconomic, the new approach in the fight against tax evasion is explored in the light of the\r\ncultural change, for a renewed Tax Authorities-taxpayer relationship, brought about by Law no. 111/2023; thus bringing to a conclusion a path that had already begun with the Tax Reform of 1971.