Sugli obiettivi di una riforma tributaria in Italia. (The aims of a taxation reform in Italy)
The drawbacks and deficiencies of the Italian fiscal system have become such and so many that a structural revision is urgent both concerning legislation and the organisation of the tax system. The first aim of a reform must be to make the system clear and simple. Secondly, the progressiveness of th...
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| Format: | Article |
| Language: | Italian |
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Associazione Economia civile
2014-07-01
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| Series: | Moneta e Credito |
| Subjects: | |
| Online Access: | https://rosa.uniroma1.it/rosa04/moneta_e_credito/article/view/12417 |
| _version_ | 1811172709518802944 |
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| author | C. COSCIANI |
| author_facet | C. COSCIANI |
| author_sort | C. COSCIANI |
| collection | DOAJ |
| description | The drawbacks and deficiencies of the Italian fiscal system have become such and so many that a structural revision is urgent both concerning legislation and the organisation of the tax system. The first aim of a reform must be to make the system clear and simple. Secondly, the progressiveness of the system must be announced. Third, the fiscal system should become an instrument of economic planning. The paper puts forward a reform proposal and draws a set of priorities for the reorganisation of fiscal structures and jurisdictions in Italy.
JEL: E62, H21, H30
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| first_indexed | 2024-04-10T17:35:57Z |
| format | Article |
| id | doaj.art-aeba0ecea9434c24bc5f150580960133 |
| institution | Directory Open Access Journal |
| issn | 2037-3651 |
| language | Italian |
| last_indexed | 2024-04-10T17:35:57Z |
| publishDate | 2014-07-01 |
| publisher | Associazione Economia civile |
| record_format | Article |
| series | Moneta e Credito |
| spelling | doaj.art-aeba0ecea9434c24bc5f1505809601332023-02-03T16:39:04ZitaAssociazione Economia civileMoneta e Credito2037-36512014-07-01166410.13133/2037-3651/12417Sugli obiettivi di una riforma tributaria in Italia. (The aims of a taxation reform in Italy)C. COSCIANIThe drawbacks and deficiencies of the Italian fiscal system have become such and so many that a structural revision is urgent both concerning legislation and the organisation of the tax system. The first aim of a reform must be to make the system clear and simple. Secondly, the progressiveness of the system must be announced. Third, the fiscal system should become an instrument of economic planning. The paper puts forward a reform proposal and draws a set of priorities for the reorganisation of fiscal structures and jurisdictions in Italy. JEL: E62, H21, H30 https://rosa.uniroma1.it/rosa04/moneta_e_credito/article/view/12417Italian fiscal systemItalytax systemreform proposaleconomic planing |
| spellingShingle | C. COSCIANI Sugli obiettivi di una riforma tributaria in Italia. (The aims of a taxation reform in Italy) Moneta e Credito Italian fiscal system Italy tax system reform proposal economic planing |
| title | Sugli obiettivi di una riforma tributaria in Italia. (The aims of a taxation reform in Italy) |
| title_full | Sugli obiettivi di una riforma tributaria in Italia. (The aims of a taxation reform in Italy) |
| title_fullStr | Sugli obiettivi di una riforma tributaria in Italia. (The aims of a taxation reform in Italy) |
| title_full_unstemmed | Sugli obiettivi di una riforma tributaria in Italia. (The aims of a taxation reform in Italy) |
| title_short | Sugli obiettivi di una riforma tributaria in Italia. (The aims of a taxation reform in Italy) |
| title_sort | sugli obiettivi di una riforma tributaria in italia the aims of a taxation reform in italy |
| topic | Italian fiscal system Italy tax system reform proposal economic planing |
| url | https://rosa.uniroma1.it/rosa04/moneta_e_credito/article/view/12417 |
| work_keys_str_mv | AT ccosciani sugliobiettividiunariformatributariainitaliatheaimsofataxationreforminitaly |