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Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale

While the Constitutional Court increasingly valorises the solidarity nature of the levy for the pursuit of substantial equality, it is increasingly difficult to find redistributive taxes in the tax system, given the crisis of progressive income tax. The search for taxes that can fill this gap is not...

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Збережено в:
Автор: BASILAVECCHIA, Massimo
Формат: Online
Мова:Італійська мова
Опубліковано: Firenze University Press 2025
Предмети:
Solidarity
redistribution
progressiveness
tax system
thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
thema EDItEUR::L Law::LB International law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
Онлайн доступ:ONIX_20241220_9791221503685_259
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Резюме:While the Constitutional Court increasingly valorises the solidarity nature of the levy for the pursuit of substantial equality, it is increasingly difficult to find redistributive taxes in the tax system, given the crisis of progressive income tax. The search for taxes that can fill this gap is not easy. The tax reform law approved in 2023 can recover margins of equity, if it is able to review tax expenditures, but it does not appear capable of setting up a new and fair system. Can we hope for a contribution from Europe?

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