Flat Tax, or "Tassa Piatta" (English expression that has become common over time), is a non progressive tax system based on the application of a fixed rate, unless accompanied by deductions and/or tax deductions. At the heart of the current political debate in Italy, the Flat Tax is seen as a tax system that seems, on the one hand, to lighten the tax burden from the shoulders of wealthy taxpayers; on the other hand, as has happened in many tax systems, contributed to increasing inequalities. The thesis analyzes the origin and development of the subject under consideration, analyzing its advantages and limits based on the testimonies of the countries that have adopted such a tax system or that, still now, carry out the choice of flat tax; in particular the countries of Eastern Europe, where it seems to have been more successful since the dissolution of the Soviet Union.
La Flat Tax, o tassa piatta (espressione inglese divenuta di uso comune nel tempo), è un sistema fiscale non progressivo basato sull'applicazione di un'aliquota fissa, a meno che non venga accompagnato da deduzioni e/o detrazioni fiscali. Al centro del dibattito politico attuale in Italia, la Flat Tax è vista come un sistema fiscale che sembra, da un lato alleggerire l'onere fiscale dalle spalle dei contribuenti più abbienti; dall'altro, come è accaduto in molti sistemi tributari, ha contribuito ad aumentare le disuguaglianze. La tesi analizza origine e sviluppo del tema preso in considerazione, analizzandone vantaggi e limiti in base alle testimonianze dei paesi che hanno adottato tale sistema fiscale o che, tutt'ora, portano avanti la scelta della tassa piatta; in particolare i paesi dell'Europa Orientale, dove sembra aver avuto maggior successo a partire dalla dissoluzione dell'Unione Sovietica.
“Flat Tax: vantaggi e limiti del sistema della tassa piatta nell’esperienza contemporanea”
ALAIMO, MIRKO GIUSEPPE
2022/2023
Abstract
Flat Tax, or "Tassa Piatta" (English expression that has become common over time), is a non progressive tax system based on the application of a fixed rate, unless accompanied by deductions and/or tax deductions. At the heart of the current political debate in Italy, the Flat Tax is seen as a tax system that seems, on the one hand, to lighten the tax burden from the shoulders of wealthy taxpayers; on the other hand, as has happened in many tax systems, contributed to increasing inequalities. The thesis analyzes the origin and development of the subject under consideration, analyzing its advantages and limits based on the testimonies of the countries that have adopted such a tax system or that, still now, carry out the choice of flat tax; in particular the countries of Eastern Europe, where it seems to have been more successful since the dissolution of the Soviet Union.File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12608/57411