Il contrasto all’evasione fiscale profili evolutivi Marco Allena
By: Allena, Marco
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Material type: 
ArticleSubject(s): EVASION FISCAL | SOCIOLOGIA | IMPUESTOS | CONTRIBUYENTES
In:
Diritto e pratica tributaria v. XCV, n. 2, Marzo-Aprile 2025, p. 453-467Summary: Il contributo si propone di indagare quali siano le variabili necessarie ai fini di una completa conoscenza dell’evasione fiscale, che viene letta in chiave fenomenica, sociologica e quantitativa. In particolare, chiarita la rilevanza non piu` solo economica del fenomeno, viene approfondito il nuovo approccio nella lotta all’evasione fiscale alla luce del mutamento culturale, per un rinnovato rapporto Fisco-contribuente, recato dalla l. n. 111 del 2023, quale conclusione di un percorso iniziato gia` con la Riforma Tributaria del 1971.Summary: The essay aims to investigate which variables are necessary for a complete understanding of tax evasion, which is analysed in phenomenal, sociological and quantitative terms. In particular, having clarified the relevance of the phenomenon, which is no longer only economic, the new approach in the fight against tax evasion is explored in the light of the cultural change, for a renewed Tax Authorities-taxpayer relationship, brought about by Law no. 111/2023; thus bringing to a conclusion a path that had already begun with the Tax Reform of 1971
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 295/2025/2-1 (Browse shelf) | Available | OP 295/2025/2-1 |
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Il contributo si propone di indagare quali siano le variabili necessarie ai fini di una completa conoscenza dell’evasione fiscale, che viene letta in chiave fenomenica, sociologica e quantitativa. In particolare, chiarita la rilevanza non piu` solo economica del fenomeno, viene approfondito il nuovo approccio nella lotta all’evasione fiscale alla luce del mutamento culturale, per un rinnovato rapporto Fisco-contribuente, recato dalla l. n. 111 del 2023, quale conclusione di un percorso iniziato gia` con la Riforma Tributaria del 1971.
The essay aims to investigate which variables are necessary for a complete understanding of tax evasion, which is analysed in phenomenal, sociological and quantitative terms. In particular, having clarified the relevance of the phenomenon, which is no longer only economic, the new approach in the fight against tax evasion is explored in the light of the cultural change, for a renewed Tax Authorities-taxpayer relationship, brought about by Law no. 111/2023; thus bringing to a conclusion a path that had already begun with the Tax Reform of 1971
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