Titolo The Fight against Tax Evasion and Avoidance Periodico Economia pubblica Anno: 2014 - Fascicolo: 3 - Pagina iniziale: 201 - Pagina finale: 209
This paper focuses on Cesare Cosciani’s thought about tax evasion, tax avoidance and - more generally - tax compliance, which inspired the design of the tax system proposed by the Italian Commission for the Study of Tax Reform (1963-1964). The central point in Cosciani’s thought was the interrelation between tax design and the behaviour of fiscal offices. The role played by all the relevant players - taxpayers, legislator, administration - for the tax compliance is analysed.