Sugli obiettivi di una riforma tributaria in Italia. (The aims of a taxation reform in Italy)

Abstract

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

Keywords

• Italian fiscal system
• Italy
• tax system
• reform proposal
• economic planing