Alessandra Ardolino

L'accertamento con adesione: responsabilizzazione della dirigenza finanziaria periferica

  • Abstract

Informations and abstract


The authoress reconstructs how, by means of a new relationship with the taxpayer, since 1991 the Italian financial administration has sought to encourage a new tax mentality based on different administrative style: a managerial one more closely focused on the achievement of objectives rather than simple compliance with the rules. The aim of introducing assessment by consent has been to encourage tax officials to achieve a greater tax yield and to reduce the volume of litigation. However, the essay shows that officials seem to prefer the traditional formal controls to the new system, and continue to organize their work ritualistically, thereby failing to achieve these objectives. The authoress then identifies the reasons why the revolution expected from the composition - a less conflictual and more trusting relationship with the taxpayer - has not come about.

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