The Italian Revenue Agency has launched online "Discussion Topics", the new paper that will contain contributions and analysis about economics, statistics, econometrics and public finance, which are relevant to the mission of the Italian Revenue Agency.
The objective of "Discussion Topics", published on the website www.agenziaentrate.it, is to feed the scientific debate on topics of strategic interest for the Agency and to facilitate the exchange of opinions.
From Irap and Vat tax gap to the environmental factors - The main topic of this first number is the tax gap, defined as the difference between the amount of taxes the tax administration should collect and the actual tax revenues. The focus of the paper is how to use the tax gap to improve both the efficiency of the Revenue Agency and the tax compliance.
Note: IRAP - "Imposta regionale sulle attività produttive" is a regional tax on productive activities in Italy