OLD AND NEW CEDULAR TAXATION FORMS

Employer
Università Roma Tre - Dipartimento Studi Aziendali
Location
Italy
Posted
September 28 2017
Discipline
Other
Position Type
Full Time
Organization Type
Academia

The research project places the dual objective of identifying multiple, and sometimes masked, forms of coup taxation and assessing the possibility of bringing them back to the system. The research program consists of three parts. In the first part you will have to identify the different forms of coup taxation that today characterize the income tax system. In a second phase, we will analyze the compatibility of the current regulatory framework with the constitutional principles of equality and contribution capacity, paying particular attention to the issue of progressiveness and the protection of the vital minimum. In a final phase, the reorganization of the legal order will be carried out, taking into account both substantive and procedural nature.



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