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Il sistema tributario

Authors: BORIA, PIETRO;

Il sistema tributario

Abstract

Il presente lavoro ha ad oggetto l’analisi approfondita del sistema tributario italiano, esaminando la disciplina dei singoli tributi attualmente applicati in Italia quali l’Irpef, l’Ires, l’Iva, l’Irap, l’Ici, i tributi indiretti sui trasferimenti di ricchezza, il trattamento fiscale della gestione del risparmio collettivo e degli immobili alla luce dei più recenti interventi normativi, accise e dazi doganali, contributi e monopoli fiscali, i tributi delle regioni e degli enti locali minori ed il sistema delle agevolazioni. Nella trattazione si affrontano, inoltre, con estrema analiticità ed approfondimento critico tematiche di effettiva attualità, mettendo a disposizione del lettore tutti quegli elementi utili per avviare una ricerca più approfondita, ove sia necessario, per una migliore comprensione o interpretazione delle norme e degli istituti esaminati. L’obiettivo principale del lavoro è fornire, dunque, una rappresentazione del quadro normativo rilevante per ciascun singolo argomento. A tal fine, vengono dapprima individuate le fonti della disciplina (e dunque i richiami legislativi o regolamentari), per poi essere indicati i riferimenti di prassi amministrativa, di giurisprudenza e di dottrina più significativi.

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Italy
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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