A critical examination of the Italian tax system

C. COSCIANI

Abstract


The article gives a brief outline of the Italian tax system now in force and illustrates and discusses its fundamental deficiencies. According to the author, the tax system is based essentially on objective taxes, rather than on personal taxes and therefore not only does it cut into production more markedly, thus helping to raise costs, it does not allow for taking into account marginal cases of tax-payers who, though receiving the same income as others, have a lower tax-paying capacity. A second drawback consists in the insufficient progressive character of the taxes due both to the notable weight of indirect regressive taxes, and to the scanty weight of progressive personal taxation. A third defect consists in an irrational qualitative discrimination of incomes and to defective systems of assessment.


JEL: H20, H21



Keywords


Italian tax system, objective taxation, personal taxation, production, weight, indirect regressive taxes

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 C. COSCIANI

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

 

 

Sponsored by   


ISSN 2037-3643


Reg. Tribunale di Roma n.377/2009 del 19/11/2009