IDEAS home Printed from https://ideas.repec.org/a/mul/je8794/doi10.1429-117392y2024i1-2p87-110.html
   My bibliography  Save this article

Il contrasto dell’evasione fiscale tra buoni risultati acquisiti e tendenze preoccupanti

Author

Listed:
  • Alessandro Santoro
  • Chiara Brusini

Abstract

According to the latest available data, in 2021, the reduction in VAT evasion and the overall tax gap continued, but the growth of income tax (IRPEF) evasion by self employed workers and sole proprietors resumed. Furthermore, the first estimates for the following years, particularly for 2023, indicate a potential reversal of the trend, which could also be linked to signs of reduced intensity in anti-evasion efforts, associated with numerous amnesty measures and the planned reduction in the number of audits. More generally, the incompleteness of some reforms, even those initiated, concerning the powers and tasks of the tax administration, and the gradual distortion of the biennial preventive agreement, originally introduced as a measure to encourage compliance but then progressively transformed into an inequitable and ineffective tool, are also a cause for concern.

Suggested Citation

  • Alessandro Santoro & Chiara Brusini, 2024. "Il contrasto dell’evasione fiscale tra buoni risultati acquisiti e tendenze preoccupanti," Politica economica, Società editrice il Mulino, issue 1-2, pages 87-110.
    • Handle: RePEc:mul:je8794:doi:10.1429/117392:y:2024:i:1-2:p:87-110
    as

    Download full text from publisher

    File URL: https://www.rivisteweb.it/download/article/10.1429/117392
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.rivisteweb.it/doi/10.1429/117392
    Download Restriction: no
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mul:je8794:doi:10.1429/117392:y:2024:i:1-2:p:87-110. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://www.rivisteweb.it/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.