The Tax Culture

This is a cross-cutting theme, deeply rooted in the notion of taxation, that shapes our understanding and perception of taxes. Is taxation a violation of the natural right to property, an evil in itself, to be fought as much as possible? Or is it a way to fairly and efficiently distribute the financing of public expenditure, within the framework of a "contract" that also provides for social protection? What is the perception of taxpayers and public opinion in general: do they view taxation as a coercive imposition, designed to finance inefficient and wasteful public spending, governed by corrupt politicians? Or as a means to finance the public services they enjoy? Does the tax administration consider itself as the depository of a power of "expropriation", whose sole and fundamental objective is to maximise revenue (or revenue claims), under the constraint of minimising (or "preventing") litigation? Or does it view itself as the custodian of the task of enforcing taxes determined by law, in accordance with the principles of fairness and propriety towards taxpayers? Does it consider fundamental the interpretation of rules and abstract hermeneutics, or does it consider 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 between reducing the tax burden through tax planning and containing the tax risk?