Regulatory innovation to nudge tax compliance of small and medium enterprises: possible scenarios for reducing tax risk in the Italian tax system
Pistone, Lorenzo (A.A. 2022/2023) Regulatory innovation to nudge tax compliance of small and medium enterprises: possible scenarios for reducing tax risk in the Italian tax system. Tesi di Laurea in Regulatory innovation, Luiss Guido Carli, relatore Sofia Hina Fernandes Da Silva Ranchordas, pp. 103. [Master's Degree Thesis]
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Abstract/Index
Structural features of cooperative tax compliance. Tax compliance and the coercive models of tax enforcement. The rationale and goals of co-operative tax compliance. The studies of international organisations on cooperative tax compliance. The tax control framework. The establishment and implementation of cooperative tax compliance. Tax audits and dispute settlement in the presence of cooperative tax compliance. Cooperative tax compliance: a legal and policy analysis. The general legal framework concerning the involvement of taxpayers in the determination of the tax due. The Italian legislation introduced by legislative decree 128/2015. A comparative legal analysis with other regimes of cooperative tax compliance. The international compliance assurance programme. The European Union tax compliance framework. A critical assessment of the Italian system of cooperative tax compliance. Extending cooperative tax compliance to SMEs from a policy perspective. The Italian act of empowerment for the tax reform. Outlining potential avenues for the application of cooperative tax compliance to SMEs in Italy. Managing the risk of tax non-compliance by SMEs inthe framework of cooperative tax compliance. Does cooperative tax compliance make sense from a business management perspective? The current public finance and regulatory framework for SMEs. The organisational set-up of SMEs. Business management capacity and the requirements presupposed by cooperative tax compliance. Can a remodelled TCF work for SMEs?
References
Bibliografia: pp. 98-103.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Digital Innovation and Sustainability (LM/SC – GIUR) |
| Chair: | Regulatory innovation |
| Thesis Supervisor: | Fernandes Da Silva Ranchordas, Sofia Hina |
| Thesis Co-Supervisor: | Tati, Elisabetta |
| Academic Year: | 2022/2023 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 23 Apr 2024 10:54 |
| Last Modified: | 23 Apr 2024 10:54 |
| URI: | https://tesi.luiss.it/id/eprint/38517 |
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