The Tax Culture

It is a cross-cutting theme, which goes to the roots of the notion of tax and permeates the way we conceive and perceive tribute. Are taxes a violation of the natural right to property, so an evil in itself, to be fought as far as possible? Or a way to share the financing of public expenditure in a fair and efficient manner, within the framework of a "contract" which also provides for social protection. What is the perception of taxpayers and public opinion in general: do they see tax as a coercive imposition, designed to finance inefficient and wasteful public spending, governed by corrupt politicians? Or how they finance the public services they enjoy. The tax administration is considered to be the depository of a power of "expropriation", whose sole and fundamental objective is the maximization of revenue (or the claim of revenue), with the link to hold (or "prevent") the litigation? Or does it see itself as the depositary of the duty to impose the taxes decided by law, in accordance with the principles of fairness and propriety towards taxpayers? You consider fundamental the interpretation of the rules and the abstract hermeneutics, or you consider it a priority to pay attention to the substance of the economic activity carried out. And how do tax advisors and tax directors behave? Where is the balance point between reducing the tax burden through tax planning and containing the tax risk?