DSpace JSPUI

1. Elea
2. Tesi di dottorato
3. Area Scienze economiche
4. Economia e direzione delle aziende pubbliche

Authors:	Adinolfi, Paola Bisogno, Marco
Abstract:	Faced with a tax system like the Italian one, based on voluntary compliance of the taxpayer, it is not difficult to imagine wath important role have incentives to compliance by the State; since it is impossible to proceed with mass controls as too expensive and unworkable, given the number of taxpayers, you should evaluate the upstream incentives that may lead the subject to contribute spontaneously, especially in the current context of economic and financial crises where the recovery of tax evasion has become an essential element of tax policy. The aim of this thesis is to address the issue of tax evasion by developing different aspects related to it; much of the literature has studied the elusive phenomenon giving the taxpayer the rational subject physiognomy acting calibrating the opportunities and risks and to the State, the primary actor in fiscal policies able to define the right balance between tax rates, control and evasion... [edited by Author]
Description:	2014 - 2015
Appears in Collections:	Economia e direzione delle aziende pubbliche

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