TAX EVASION IN ITALY: CRIMINAL, EXTRA-CRIMINAL AND CRIMINOLOGICAL APPROACH

Victoria MUNTEANU Procuror în Procuratura municipiului Chișinău, Oficiul Ciocana

Abstract

This scientific message aims at the multidisciplinary analysis of the phenomenon of tax evasion from the point of view
of the Criminal Policy of the Italian Republic proliferated in the analysis of criminal legislation, extra-criminal (fiscal,
administrative, banking, commercial, etc.), as well as in criminological research to prevent various forms of tax evasion.
Subjects to tax evasion who go unpunished contribute to the escalation of this criminal phenomenon. If all taxpayers
were released from the risk of evasion penalties, the number of tax evasions would increase. In the case of an equal tax
regime for all, a high probability of being discovered and subjected to sanctions, leads to a reduction of these actions.
The Italian legislature introduces restrictions on the movement of cash, as cash, being easy to circulate, is one of the
most widely used methods of implementing evasive phenomena and is part of the underground economy. Therefore, the
Italian Government, in order to reduce tax evasion, set the cash payment limit. Another measure to encourage the use of
electronic means of payment for commercial activities, art or profession, the possibility of paying by credit or debit
card, or prepaid a tax credit of 30 percent of commissions. An additional support measure is to extend the deadline for
submitting the income tax return.
Keywords: tax; income; presumption of income; tax evasion; the tax obligation; tax amnesty; the shadow economy;
prevention of tax evasion.