The aim of this paper is to analyze from a statistical point of view the phenomenon of tax evasion in Italy. In particular, a statistical survey is carried out in the Campania and Piemont regions corresponding to two different social economic realities of our country. This objective is aimed at determining the right framework of the anti-elusive rule, applicable in all sectors and for all taxes, in such a way as to dissuade anyone who wants to take resources away from the community, by providing for the introduction of necessary institutions and instruments that contain the opposing public and private needs, inspired by the constitutional principles in the capacity, the latter, of “tools” capable of healing in a fair way any “forgetfulness” of the Government.The work then reviews the so-called “classic” methods of combating tax evasion and then moves on to the “innovative” methods of indirect detection of the phenomenon and the proposed questionnaire turns out to be a mixture of such initiatives and allows us to achieve very interesting results
Confronti Regionali sulla Qualità Antielusiva in Italia Un Indagine Statistica
Massimiliano Giacalone
2020
Abstract
The aim of this paper is to analyze from a statistical point of view the phenomenon of tax evasion in Italy. In particular, a statistical survey is carried out in the Campania and Piemont regions corresponding to two different social economic realities of our country. This objective is aimed at determining the right framework of the anti-elusive rule, applicable in all sectors and for all taxes, in such a way as to dissuade anyone who wants to take resources away from the community, by providing for the introduction of necessary institutions and instruments that contain the opposing public and private needs, inspired by the constitutional principles in the capacity, the latter, of “tools” capable of healing in a fair way any “forgetfulness” of the Government.The work then reviews the so-called “classic” methods of combating tax evasion and then moves on to the “innovative” methods of indirect detection of the phenomenon and the proposed questionnaire turns out to be a mixture of such initiatives and allows us to achieve very interesting resultsI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.