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A  COMPARATIVE  ANALYSIS  OF  INSTRUMENTS  TO  DEFLATE  TAX  LEGAL  DISPUTES:  WHAT  ARE  THE  POSSIBLE SOLUTIONS IN ITALY?

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A  COMPARATIVE  ANALYSIS  OF  INSTRUMENTS  TO  DEFLATE  TAX  LEGAL  DISPUTES:  WHAT  ARE  THE  POSSIBLE SOLUTIONS IN ITALY? 

 

This  research  work  analyzes  the  existing  instruments  to  deflate  tax  legal  disputes  between  tax  payers  and  Revenue  Agency,  in  order  to  identify  what  is  the  most  effective  solution  for  the  composition  in  a  friendly way for this kind of litigation. 

The  issues  covered  by  the  research  responds  to  the  growing  need  to  find  a  setting  that  allows  appropriate legislation to prevent these conflicts, allowing the taxpayer to avoid the cost and time to set up  any  judgments.  It  must  be  recognized,  in  fact,  that  the  instruments  to  deflate  tax  litigation,  as  they  are  currently ranked in Italy, are not able to achieve the goal. 

The comparative analysis examines the fiscal mediation’s rules adopted in major world’s countries, like  the United States of America, Canada, Australia and also in European countries, in particular in Holland, for  the solution in an administrative way of the disputes between tax authorities and taxpayers. 

 The  study  identifies  the  variety  of  solutions  adopted  at  international  level,  underlining  critic  and  successful  aspects  and  trying  to  stimulate  a  discussion  on  a  possible  evolution  of  the  deflationary  instruments existing in our system. 

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