The author analyzes the interaction between the primacy of the law in taxation and the exercise of discretionary powers by the Revenue Service and the Agency in issuing rulings and orders to taxpayers with a particular attention to the Italian situation. In the author's view the Italian imbalance in taxation is just a side of the more complicated situation the legal system is experiencing nowadays, with regulatory powers steadily taking over the legislator for a number of reasons discussed in the paper, and in particular for the cumbersome law making process. In taxation, more in particular, the phenomena of the circular letters and of the resolutions (rulings) is now, as a matter of fact, the engine of tax law development for anybody but academics. In the concluding remarks, the author urges for a reform of the system capable of bringing back a balance lost decades ago.
Revenue Authority Discretions and the Rule of Law: The Quest for a Recta Ratio
GREGGI, Marco
2011
Abstract
The author analyzes the interaction between the primacy of the law in taxation and the exercise of discretionary powers by the Revenue Service and the Agency in issuing rulings and orders to taxpayers with a particular attention to the Italian situation. In the author's view the Italian imbalance in taxation is just a side of the more complicated situation the legal system is experiencing nowadays, with regulatory powers steadily taking over the legislator for a number of reasons discussed in the paper, and in particular for the cumbersome law making process. In taxation, more in particular, the phenomena of the circular letters and of the resolutions (rulings) is now, as a matter of fact, the engine of tax law development for anybody but academics. In the concluding remarks, the author urges for a reform of the system capable of bringing back a balance lost decades ago.I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
