The paper focuses on the link between the ability to pay principle and the public budget; in fact, the former affects not only tax rules, but also the regulation of accounting revenues stemming from public budget. The paper therefore proposes some reflection regarding the entry, in the tax law, of needs and instances coming from the public budget rules.
GETTITO E GITTATA DEI TRIBUTI. LA CONTRIBUZIONE ALLA SPESA PUBBLICA MEDIANTE IL PUBBLICO BILANCIO
Aulenta Mario
2021-01-01
Abstract
The paper focuses on the link between the ability to pay principle and the public budget; in fact, the former affects not only tax rules, but also the regulation of accounting revenues stemming from public budget. The paper therefore proposes some reflection regarding the entry, in the tax law, of needs and instances coming from the public budget rules.File in questo prodotto:
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Aulenta_Mario_Gettito e gittata dei tributi_RDFSF_1_2021.pdf
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