An Assessment of the Performance of the Italian Tax Debt Collection System

Margherita Ebraico and Savino Rua ()
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Margherita Ebraico: Italian Revenue Agency
Savino Rua: European Commission

No 53, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: This paper provides a comparable estimate of the magnitude of tax debt in Italy and investigates which administrative factors would contribute to explain it. It is inspired by the work of the OECD on comparative tax administration. Our findings show that the level of undisputed tax debt in Italy is close to the EU average, with a decreasing trend since 2008. No more gaps are found in the administration of tax debt management in Italy, when comparing it with that of other EU Member States. The use of technology emerges as a possible area of further attention.

Keywords: Tax administration; Tax debt; Tax collection (search for similar items in EconPapers)
JEL-codes: H11 H71 H83 K34 K40 (search for similar items in EconPapers)
Pages: 32 pages
Date: 2015-01
New Economics Papers: this item is included in nep-law, nep-pbe and nep-pub
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