1,750,712 research outputs found
Model 730 and taxpayer behaviour: a step towards more transparent taxation?
No full textopenLa presente tesi analizza il Modello 730 come strumento fiscale centrale nella promozione della trasparenza e della compliance da parte dei contribuenti italiani. L’elaborato nasce da un’esperienza di stage presso lo studio professionale “Giacomuzzi Centro Contabile S.r.l.”, dove è stato possibile osservare da vicino le dinamiche operative legate alla gestione delle dichiarazioni fiscali, in particolare il Modello 730.
Dopo una descrizione dell’organizzazione ospitante e del contesto competitivo in cui essa opera, il lavoro si concentra sull’evoluzione normativa e funzionale del 730, mettendo in luce il suo ruolo nel semplificare gli adempimenti per lavoratori dipendenti e pensionati. Viene inoltre affrontato il tema dell’evasione ed elusione fiscale in Italia, con un’analisi delle principali criticità e dei progressi ottenuti grazie alla digitalizzazione del sistema tributario, tra cui l’introduzione del 730 precompilato.
La tesi sottolinea i benefici di questo strumento nella riduzione dell’evasione e nella promozione di una maggiore fiducia tra cittadino e Stato, ma ne evidenzia anche i limiti strutturali e comunicativi.
In conclusione, si riflette sulla necessità di un approccio più inclusivo e trasparente per rafforzare l’educazione fiscale e migliorare l’efficacia degli strumenti digitali nella lotta all’evasione.This thesis analyzes Form 730 as a key fiscal instrument for promoting transparency and taxpayer compliance in Italy. The work is based on an internship experience at the professional firm "Giacomuzzi Centro Contabile S.r.l.," where it was possible to closely observe the practical dynamics related to the management of tax returns, particularly Form 730.
After a description of the host organization and the competitive context in which it operates, the thesis focuses on the regulatory and functional evolution of Form 730, highlighting its role in simplifying tax procedures for employees and retirees. The topic of tax evasion and avoidance in Italy is also addressed, with an analysis of the main critical issues and the progress achieved through the digitalization of the tax system, including the introduction of the pre-filled Form 730.
The thesis emphasizes the benefits of this tool in reducing tax evasion and fostering greater trust between citizens and the State, while also identifying its structural and communicative limitations.
In conclusion, it reflects on the need for a more inclusive and transparent approach to strengthen tax education and improve the effectiveness of digital tools in combating tax evasion
1993 Results 730-102 to 730-349
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/431441166486
Item: [2016.0083.00610] "1993 Results 730-102 to 730-349
2000 Results 730-510 to 730-896
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/432015166847
Item: [2016.0083.00971] "2000 Results 730-510 to 730-896
1998 Results 730-355 to 730-621
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/431906166738
Item: [2016.0083.00862] "1998 Results 730-355 to 730-621
2003 Results 730-211 to 730-461
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/432185167017
Item: [2016.0083.01141] "2003 Results 730-211 to 730-461
1997 Results 730-357 to 730-436
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/431590166635
Item: [2016.0083.00759] "1997 Results 730-357 to 730-436
1993 Results 730-350 to 730-825
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/431442166487
Item: [2016.0083.00611] "1993 Results 730-350 to 730-825
2003 Results 730-462 to 730-742
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/432186167018
Item: [2016.0083.01142] "2003 Results 730-462 to 730-742
2002 Results 730-657 to 730-897
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/432126166958
Item: [2016.0083.01082] "2002 Results 730-657 to 730-897
Culinary Alliance, Local 730, of Bremerton, Washington letter to Senator Miles Poindexter regarding the Sterling Graham Peacetime Sedition Bill, February 26, 1920
No full textThe Culinary Alliance, Local 730, writes to Washington State Senator Miles Poindexter to express their objection to the Sterling-Graham Peacetime Sedition Bill. They write that they are in agreement with Samuel Gompers of the American Federation of Labor in "viewing the bill in question as an infringement on the liberty of the American people."Submitted in January of 1920, the Sterling-Graham Peacetime Sedition Bill was passed into a climate of hysteria due to the Red Scare of 1919-20. In the wake of the Bolshevik Revolution, Americans feared that some radicalized citizens would attempt to enforce Bolshevik policies in America. The government became hyperaware of sedition, any act conducted that encourages a people to disobey its authority. The Sterling-Graham Peacetime Sedition Bill sought to enact a fine, imprisonment, or both, for any persons found guilty of committing a seditious act. The Bill ultimately never passed the Senate, but is representative of the fear which encompassed this time in America.
Miles Poindexter was a Republican Senator from Washington State from 1911-1923. He was known for his intense nationalism, support for the Sedition Act, and anti-anarchist/Bolshevik position. He supported the American Legion and worked to deport any IWW members who opposed the American government
- …
