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Fisco

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  • F. Cavazzuti

Abstract

Da sempre noto che la struttura di un sistema tributario (soggetti attivi e passivi, aliquote, basi imponibili, sistemi di riscossion) altro non che una faccia del sistema politico. Il presente saggio, preparato per l'Enciclopedia delle Scienze Sociali Treccani, esemplifica come sia nel passato, sia nel presente il dibattito e le scelte concrete in materia fiscale, cos come i sottostanti concetti di equit e di efficienza (interna ed internazionale) siano strettamente dipendenti dal potere politico , dalle forme storiche del suo esercizio e dalle relazioni e rivolte, anche violente, che spesso lo accompagnano.

Suggested Citation

  • F. Cavazzuti, 1993. "Fisco," Working Papers 177, Dipartimento Scienze Economiche, Universita' di Bologna.
    • Handle: RePEc:bol:bodewp:177
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