The Fight against Tax Evasion and Avoidance

Vieri Ceriani

ECONOMIA PUBBLICA, 2014, vol. 2014/3, issue 3, 201-209

Abstract: 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: Evasione fiscale; elusione fiscale; riforma tributaria; Irpef (search for similar items in EconPapers)
JEL-codes: H24 H26 (search for similar items in EconPapers)
Date: 2014
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