Ebraico, Margherita; Rua, Savino - General Directorate Taxation and Custom Union, European … - 2015
This paper provides a comparable estimate of the magnitude of tax debt in Italy and investigates which administrative … show that the level of undisputed tax debt in Italy is close to the EU average, with a decreasing trend since 2008. No more … gaps are found in the administration of tax debt management in Italy, when comparing it with that of other EU Member States …