zbMATH Open
Lo Bosco, Sabrina; Costanzo, Tania; Pappalardo, Sandro Financial administration objectives and resolution of tax disputes with deflationary tools. A mathematical model for analyzing the problem. With a preface by Calogero Di Carlo. (Obiettivi dell’amministrazione finanziaria e risoluzione del contenzioso tributario con strumenti deflattivi. Un modello matematico per l’analisi del problema.) (Italian). Rome: Aracne Editrice (ISBN 978-88-255-2922-7). 98 p. (2020).
The legislator has tried to shape the “tax-payer” relationship on a mutual and loyal collaboration in order to achieve the right balance between the tax claim and the rights of the latter. The law provides for various deflationary tools for tax litigation, through which, with different methods and conditions, it is possible to define an out-of-court dispute by the tax authorities, balancing the interests of the parties: the financial administration ensures the sums due to the tax authorities, in certain times, while the taxpayer benefits from specific “bonuses” and avoids the risk of litigation. In the book of 104 page, by examining the variables of the problem, a mathematical model is constructed which allows to define the degree of taxpayer’s satisfaction and the “optimal” alternative among those technically possible for an out-of-court settlement, providing a decision aid tool. Very notable economic model. Detailed bibliography completes the work.
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