意大利税收流失：理性的不遵从或是公民的意识不足？外文翻译.docVIP

外文翻译 Tax evasion across Italy: Rational noncompliance or inadequate civic concern? Material Source: /content/t43n10/ Author: Glorgio Brosioi,Alberto Cassne,Roberto Ricciuti 1.Introduction.This is a paper on geographical tax evasion. This is a rather neglected area of research, given that most studies of tax evasion offer analyses from the point of view of personal and/or functional distribution of income. The underlying assumption of such studies is that opportunities for evasion are correlated to the size of income and/or its distribution across various categories, while geographical location likely plays a minor role, at least as concerns national taxes. The significance of the geographical dimension of tax evasion may sometimes prove substantial, however, even after having taken into account those structural features – such as the prevalence of small firms and/or informal or underground activities – which may impinge upon the possibility for tax evasion. This is so in Italy, as will soon be shown. The geographical dimension of tax evasion requires different explanations from those usually forwarded by the theory. One explanation, frequently provided by political scientists emphasizes the importance of differences 2. Facts and possible reasons for geographical tax evasion in Italy.Tax evasion is a widespread activity in Italy, but it is not evenly distributed geographically. A number of studies indicate that evasion is higher in Southern regions. As shown in Table 1, which reports the results of the two seminal contributions to this literature, the index of evasion for the two most important centrally administered taxes, the personal income tax (PIT) and the value-added tax (VAT)2is higher from the Abruzzo region downwards. The per capita gross product of these same regions is lower than the Italian average: thus, the intensity of evasion of central taxes is negatively correlated to income level, that is, to the relative economic backwardness of Italian