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Introduzione. Il progetto di riforma tributaria della Commissione Cosciani cinquant'anni dopo
No full textDispense di Scienza delle finanze, Parte II - Il sistema tributario
No full textCapitolo 1Funzioni e requisiti di un sistema tributarioCapitolo 2La composizione del sistema tributarioCapitolo 3L’imposta personale sul redditoCapitolo 4L’imposta sul reddito delle società di capitaliCapitolo 5L’imposizione sui redditi delle attività finanziarieCapitolo 6Le imposte a base patrimonialeCapitolo 7Le imposte generali sui consum
The Tax Reform Drafted by the Cosciani Commission in 1964
No full textABSTRACT
This paper intends to provide an Introduction to this Special Issue devoted to
analyse the tax reform proposed for Italy in 1964 by the Commission chaired by
Cesare Cosciani, by supplying an overview of the pre-reform tax system, of the
tax design envisaged by the Cosciani Commission and of the tax reform framework
that was approved by the Italian Parliament in 1971
La riforma tributaria della Commissione Cosciani: una visione d'insieme
No full textAbstract. This paper aims at providing an overview of the tax reform that was
proposed for Italy by the Commission chaired by Cesare Cosciani in 1964. The
Cosciani Report provides a unitary and comprehensive reform of the tax system,
deeply rooted in the economic theory of taxation and, at the same time, extremely
aware of the implementation problems. The main theoretical and practical
points tackled by the Commission and the goals it intended to reach are
considered and the set of taxes that was proposed is analyzed in the paper. It
results a modern and highly consistent project. However, the Commission’s tax
design was significantly altered by the subsequent Committee for the implementation
of the reform and further important changes were made during the
parliamentary passage. Therefore, while the tax system that was introduced in
Italy at the beginning of the seventies — and is still in force — originated from
the Commission’s proposals, it deviates from them in several crucial points
Il sostegno pubblico alle organizzazioni culturali non-profit nella nuova normativa italiana
No full textLezioni di Scienza delle finanze - Parte II: Il sistema tributario - Seconda edizione.
No full textAnalisi economica del sistema tributario. Funzioni e requisiti. Equità ed efficienza. La gestione di un sistema tributario. Traslazione e incidenza delle imposte. Composizione del sistema tributario e analisi di singole imposte. L'imposta personale sul reddito. Tassazione del reddito d'impresa e imposizione sulle società di capitali. L’imposizione sui redditi delle attività finanziarie. Le imposte a base patrimoniale. Le imposte sui consumi. La ripartizione verticale delle competenze fiscali: la finanza sub-centrale
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