IDEAS home Printed from https://ideas.repec.org/a/vep/journl/y2014v122i1p103-130.html
   My bibliography  Save this article

Building Trust In Italian Tax Authority. An Ethnographic Approach

Author

Listed:
  • Pierluigi De Rosa

    (Agenzia delle Entrate, Direzione Regionale Emilia-Romagna)

Abstract

How should the tax authority promote trust in its relationship with the taxpayer, in light of social interactions characterized by growing areas of uncertainty? In what way should the tax administration react to the generalized mistrust that invested the entire institutional apparatus? This paper aims to answer to these questions through an ethnographic survey, showing the strategies and measures implemented by Italian Revenue Agency to strengthen the taxpayer’s trust. A special attention is paid to the application of the procedural fairness and trust principles to the auditing activities, by means of interviews to tax auditors and observation of meetings between tax officials and taxpayers. As we’ll see, a relationship of trust between Revenue Agency and taxpayer can be nurtured through innovative organizational practices. Some factors seem to be crucial for the spread of a trustworthy approach, i.e. learning on the job, dynamics of conveying patterns of behaviour, auditors’ attitudinal profiles.

Suggested Citation

  • Pierluigi De Rosa, 2014. "Building Trust In Italian Tax Authority. An Ethnographic Approach," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, vol. 122(1), pages 103-130.
  • Handle: RePEc:vep:journl:y:2014:v:122:i:1:p:103-130
    as

    Download full text from publisher

    File URL: http://riss.vitaepensiero.it/scheda-articolo_digital/pierluigi-de-rosa/building-trust-in-italian-tax-authority-an-ethnographic-approach-000518_2014_0001_0103-218076.html
    Download Restriction: Yes
    ---><---

    More about this item

    Keywords

    Trust; Tax compliance; Tax administration; Procedural fairness; Ethnography;
    All these keywords.

    JEL classification:

    • Z10 - Other Special Topics - - Cultural Economics - - - General
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

    Statistics

    Access and download statistics

    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:vep:journl:y:2014:v:122:i:1:p:103-130. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: . General contact details of provider: .

    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: Vep - Vita e Pensiero (email available below). General contact details of provider: .

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.