delle informazioni da entrambe le parti. English abstract: This essay offers an overview of the empirical research on tax … evasion and intends to propose a solution to renew the aspect of the tax authorities through a behavioral approach: the aim is … tax compliance, i.e. getting as close as possible to taxpayers, shortening the distance and detachment from real life and …

funding local public expenditure in terms of both current and future taxation. In funding local bodies the central government … may opt for charging residents with a heavier burden of taxation than NRP (i.e., by partly replacing transfers with a …