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Tax Evasion in Italy and the EU: Investigating a Relationship

The aim of this dissertation is to determine to what extent the issue of tax evasion affects the Italian economy and other European countries in terms of equitable distribution of tax burden, implement of fiscal policies and productivity of the economy. Thanks to the improvement in the measurement methods it is now possible to reach exhaustive estimates and to carry out useful international comparisons. Through an analysis of data, the use of OECD databases and software for statistical analysis it is possible to prove that high levels of tax evasion are often positively associated with large number of small enterprises operating in the productive system of a country. The stagnancy of the economy in the last years, the constraints posed by the public debt and the need to finance public expenditure leave little room for further fiscal measures in Italy. Therefore, the paper also suggests possible firm-oriented reforms aimed at reducing the level of undeclared economy and favouring the revival of the Italian economy at the same time, in the attempt to produce useful hints for countries characterised by similar economic conditions.

Mostra/Nascondi contenuto.
9 Introduction Taxes and duties are a coercive levy whose primary function is to allow the financing of services and goods offered by the State regardless of the demand from citizens. This definition that highlights the power of the State to compel, by force, people to devolve part of their resources, assumes implicitly, at the same time, that coercion sometimes might as well result in resistance, fraud or illegal economic activities. [Guerra, 2010] The interest in tax policy has pushed the economic literature to evaluate the effects of fiscal policies on the behaviour of the various economic agents and to research for an optimal level of taxation, although with poor practical results. According to Arthur Laffer, “Economic activities are a decreasing function of the taxation rate”. [Heijman and Ophem, 2005:714] Graph 1: The Laffer curve Source: Adapted from Sloman (2005) As showed in the graph above, when the tax rate is zero there is no revenue for the government. Equally, when the tax rate equals 100% there would be no revenue as well, since no one would bother to work. As the rate rises above zero then tax revenue starts increasing. “The more laws are enacted and taxes assessed, the greater the number of lawbreakers and tax evaders” Lao Tzu Tax Revenue Average tax rate (%) R max 0 100 t 1

Tesi di Master

Autore: Simone Trimarco Contatta »

Composta da 66 pagine.


Questa tesi ha raggiunto 248 click dal 29/09/2011.


Consultata integralmente una volta.

Disponibile in PDF, la consultazione è esclusivamente in formato digitale.