Abstract
Autore:
Sanna Daniele
Titolo:
"Ezio Vanoni e la gestione della fiscalità: un’analisi storico-istituzionale"
The Minister of Finance Ezio
Vanoni, during the first republican legislature,
brought to the attention of the Government
and the Parliament the issue of tax morality.
With the Vanoni’s reform, albeit incomplete in
many aspects, the Italian tax system was endowed
with some instruments to fight the phenomenon
of tax elusion, e.g. the compulsory
declaration of incomes. The issue of tax avoidance
thus entered the political debate, mainly
because at that time some striking frauds
against the tax authorities were discovered,
and also because some opposition forces were
greatly concerned about the fairness and tax
legality themes. After Vanoni passed away,
the vibrant season of taxes reforms ended; nevertheless
the issue of tax avoidance became
a fundamental element of the Italian political
debate. With the Italian economic boom, some
deficiencies of the Italian tax system became
clearer, so that the problem of tax avoidance
began to be delt with not only by the experts,
but also by the mass media. The tax system
became «the problem of problems».
