Building trust in italian tax authority. an ethnographic approach

Name: Building trust in italian tax authority. an ethnographic approach
Brand: Vita e Pensiero
Price: 6.00 EUR
Availability: OnlineOnly

digital

Article

Magazine

RIVISTA INTERNAZIONALE DI SCIENZE SOCIALI

Issue

RIVISTA INTERNAZIONALE DI SCIENZE SOCIALI - 2014 - 1

Title

Building trust in italian tax authority. an ethnographic approach

Author

Pierluigi De Rosa

Publisher

Vita e Pensiero

Format

Article |

Pdf

Pages

Online from

05-2014

Issn

0035-676X (print) | 1827-7918 (digital)

€ 6.00

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Description

How should the tax authority promote trust in its relationship with the taxpayer, in light of social interactions characterized by growing areas of uncertainty? In what way should the tax administration react to the generalized mistrust that invested the entire institutional apparatus? This paper aims to answer to these questions through an ethnographic survey, showing the strategies and measures implemented by Italian Revenue Agency to strengthen the taxpayer’s trust. A special attention is paid to the application of the procedural fairness and trust principles to the auditing activities, by means of interviews to tax auditors and observation of meetings between tax officials and taxpayers. As we’ll see, a relationship of trust between Revenue Agency and taxpayer can be nurtured through innovative organizational practices. Some factors seem to be crucial for the spread of a trustworthy approach, i.e. learning on the job, dynamics of conveying patterns of behaviour, auditors’ attitudinal profiles.

Key words: Trust, Tax compliance, Tax administration, Procedural fairness, Ethnography.