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IRESA: criticità applicative tra tutela dell’ambiente ed effetti distorsivi della concorrenza
No full textThe tax on aircraft noise (IRESA) was introduced in 2001 in the Italian legislature, with two main objectives: the protection of the right to health and the environment. The will of the original law of 2001 were to reduce noise pollution caused by aircraft near airports and preserve the health resident populations. The current situation, characterized by a partial and inconsistent application of the tax between the various Italian regions, has caused several problems of competition in the air transport market and violations of tax reasons. This document underlines the need for a legislative activation of central level that respects the reasons of the rule in order to achieve the desired social benefits and protects the air transport market to prevent harmful effects on competition
Presentazione "Giustizia tributaria: doveri e diritti del contribuente"
No full textLA CORRETTA INDIVIDUAZIONE DEI DIRITTI E DOVERI DEI CONTRIBUENTI RICHIEDE CHE LA NORMATIVA TRIBUTARIA DIA CONCRETA ATTUAZIONE ALLE GARANZIE COSTITUZIONALI SIA SOTTO IL PROFILO SOSTANZIALE CHE PROCESSUALE. IN TALE AMBITO E' PARTICOLARMENTE IMPORTANTE RIDURRE I COSTI DELLA COMPLIANCE CHE NEL NOSTRO PAESE RISULTANO PARTICOLARMENTE ELEVATI (COME RISULTA DAL RAPPORTO ANNUALE DELLA WORLD BANK -PAYING TAXES 2016)
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
CONCILIAZIONE GIUDIZIALE ED INDISPONIBILITA'DELL'OBBLIGAZIONE TRIBUTARIA - CENNI COMPARATISTICI
No full textELUSIONE FISCALE:CERTEZZA DEL DIRITTO E SANZIONABILITA' PENALE
No full textL'articolo affronta il tema dell' elusione fiscale e dell' abuso del diritto con particolare riferimento alle problematiche derivanti dalla mancanza nel nostro ordinamento di una normativa completa e puntuale in materia che ha favorito una supplenza giurisprudenziale ( comunitaria e nazionale) non sufficiente ad eliminare un contesto di elevata incertezza del diritto che refluisce negativamente sulla pianificazione fiscale dei contribuenti
IL PRINCIPIO DEL CONTRADDITTORIO NEL PROCESSO TRIBUTARIO ANCHE ALLA LUCE DELLA L. N.69/2009
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