Di Donna, Salvatore (A.A. 2020/2021) Tax evasion: an analysis of the phenomenon and its impact on the sanitary emergency. Tesi di Laurea in Public economics, Luiss Guido Carli, relatore Lorenzo Ferrari, pp. 56. [Bachelor's Degree Thesis]

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Abstract/Index

The role of tax evasion in the world. A broad definition of tax evasion and tax avoidance. Tax evasion measured as a gambling. Extensions to the traditional model. Various tax avoidance strategies. Tax evasion and Covid-19 health risk exposure. Intuitions about the hidden/NOE (non-observed) economy. Evaluation methods. Statistical data on the non-observed economy in Italy. Hidden economy in relation to the pandemic. Institutions and latest government interventions to counter tax evasion. Structure of Equitalia: how it works? Actions taken by Agenzie delle Entrate against evasion. The role of the Guardia di Finanza in the protection of the State revenues. Innovative tools aim at contrasting evasion.

References

Bibliografia: pp. 53-56.

Thesis Type:	Bachelor's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Business, English language (L-33)
Chair:	Public economics
Thesis Supervisor:	Ferrari, Lorenzo
Academic Year:	2020/2021
Session:	Summer
Deposited by:	Alessandro Perfetti
Date Deposited:	10 Mar 2022 10:35
Last Modified:	10 Mar 2022 10:35
URI:	https://tesi.luiss.it/id/eprint/31657

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