Pubblicazioni/Publications

Anno 2021

N. 01/2021  - Tax compliance and the role of tax consultants: evidence from an Italian experience

Anno 2020

N. 02/2020  - Direct Taxes Gap Estimates: Methodology And Preliminary Results

N. 01/2020  - The impact of domestic factors and spillover effects on EU Countries Vat gap

Anno 2019

2019/01  (764 KB) - The anatomy of Vat efficiency: evidence from Italy 2009-2014

Anno 2017

2017/02   (5 MB) - Data mining application issues in income indicators audits

2017/01  (1,43 MB) - Gli effetti dello split payment sulla compliance IVA

Anno 2016

2016/02   (1 MB) - A general framework for measuring Vat compliance in Italy

2016/01   (2 MB) - Spatial dynamics in tax gap determinants

Anno 2015

2015/02   (2 MB) - Tax gap and redistributive aspects across Italy

2015/01   (4,97 MB) - Analisi delle direzioni provinciali attraverso il DB GEO


Anno 2014

2014/02   (1,81 MB) - Asymmetries in the territorial Vat gap

2014/01   (1,46 MB) - An approach to assess how the activity of the Italian Revenue Agency affects compliance