AA.VV. – Giustizia ed equità tributaria nella Manovra Monti: considerazioni di sintesi


In the Euro area, Government debt crises call for strong, rapid and courageous responses at the national, European and international levels. Also Italian Government intervened in order to limit the damages due to financial crisis: the last adopted measure is represented by the “Save Italy” law decree, which contains urgent measures for growth, equity and the consolidation of public finances. In particular, the “Save Italy” law decree is considered as a necessary and urgent step to re-establish the creditworthness of the Italian state and to avoid extremely serious and lasting consequences for the real economy. This article analyzes the aspects of equity and of redistributive justice considering, firstly, if the burden of taxation has been distributed fairly. Secondly, this article asks whether the new sources of tax financing comply with the principles of Italian Constitution. Lastly, bearing in mind that countering tax evasion remains a priority, it is investigated into whether the measures pursue this objective efficiently and which important consequences the fulfillment of this aim would mean in terms of reducing the tax burden, necessary to give a stimulus to enterprise and employment.

AA.VV. – Giustizia ed equità tributaria nella manovra Monti

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