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Banking and fiscal burdens in Italian bankruptcy law

Author

Listed:
  • Alessandro Pellegatta

    (Centrobanca)

Abstract

In order to combat against the phenomenon of tax evasion, the Government has to make choices that imply a significant change of its traditional modus operandi with regard to firms with large debts and tax liabilities

Suggested Citation

  • Alessandro Pellegatta, 2012. "Banking and fiscal burdens in Italian bankruptcy law," BANCARIA, Bancaria Editrice, vol. 3, pages 51-58, March.
    • Handle: RePEc:ban:bancar:v:03:y:2012:m:march:p:51-58
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    File URL: http://www.bancaria.it/en/banking-and-fiscal-burdens-in-italian-bankruptcy-law/
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    More about this item

    Keywords

    frode fiscale; fallimento; transazione fiscale;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K35 - Law and Economics - - Other Substantive Areas of Law - - - Personal Bankruptcy Law
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law

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