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

Author

Listed:
  • Margherita Ebraico

    (Italian Revenue Agency)

  • Savino Rua

    (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.

Suggested Citation

  • Margherita Ebraico & Savino Rua, 2015. "An Assessment of the Performance of the Italian Tax Debt Collection System," Taxation Papers 53, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0053
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_53.pdf
    File Function: final version, 2015
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    More about this item

    Keywords

    Tax administration; Tax debt; Tax collection;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General

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