Tax evasion is a long-standing problem in Italy. It places Italy in an anomalous condition in comparison to advanced countries. Although the issue is considered serious by the majority of the population, it is socially tolerated. This paper is divided into three sections. The first one outlines the profile of fiscal sociology and the image of the taxpayer according to the literature. The second section focuses on tax evasion in quantitative terms and gives a picture of the actors. The third section refers to the Elias’ concepts of shame, civilization and decivilization in order to answer the question posed by this article. The assumption here is that the lack of (sense of) shame in tax evasion in Italy is indicator of decivilization (or lack of civilization). This behaviour is the result of a low awareness of citizenship and poor social cohesion.
Why it is not a shame to evade tax in Italy
Adele Bianco
2022-01-01
Abstract
Tax evasion is a long-standing problem in Italy. It places Italy in an anomalous condition in comparison to advanced countries. Although the issue is considered serious by the majority of the population, it is socially tolerated. This paper is divided into three sections. The first one outlines the profile of fiscal sociology and the image of the taxpayer according to the literature. The second section focuses on tax evasion in quantitative terms and gives a picture of the actors. The third section refers to the Elias’ concepts of shame, civilization and decivilization in order to answer the question posed by this article. The assumption here is that the lack of (sense of) shame in tax evasion in Italy is indicator of decivilization (or lack of civilization). This behaviour is the result of a low awareness of citizenship and poor social cohesion.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
