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The Fight against Tax Evasion and Avoidance

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  • Vieri Ceriani

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.

Suggested Citation

  • Vieri Ceriani, 2014. "The Fight against Tax Evasion and Avoidance," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 201-209.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2014-003011
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    More about this item

    Keywords

    Evasione fiscale; elusione fiscale; riforma tributaria; Irpef;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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