This paper offers an overview of the Italian situation, which is different from the Anglo-Saxon one, but has nevertheless many significant similarities. This contribution clearly shows the involvement of multiple actors (i.e. scholars, judges, tax authorities and practitioners) in the tax scenario, and reclaims the need for tax scholars to recoup a central role, not only in the proactive phase of politcy making, but also for a constructive criticism towards legislative reforms in tax matters
Some remarks on the role of tax scholars and practitioners in developing tax policies / Fregni, M. C.. - In: RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO. - ISSN 2280-1332. - 2(2017), pp. 391-396. (Intervento presentato al convegno Do Tax-lawyers Make a Distinctive Contribution to Tax Policymaking? tenutosi a Cambridge (UK), Christ's College nel Tuesday 11 April 2017).
Some remarks on the role of tax scholars and practitioners in developing tax policies
M. C. Fregni
2017
Abstract
This paper offers an overview of the Italian situation, which is different from the Anglo-Saxon one, but has nevertheless many significant similarities. This contribution clearly shows the involvement of multiple actors (i.e. scholars, judges, tax authorities and practitioners) in the tax scenario, and reclaims the need for tax scholars to recoup a central role, not only in the proactive phase of politcy making, but also for a constructive criticism towards legislative reforms in tax matters
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