Implementing New Technologies in Italian Tax Reporting

Angelo Contrino, Full Professor at Bocconi Department of Law, has obtained PRIN (Progetti di Ricerca di Rilevante Interesse) funding, of around € 240K, from The Ministry of University and Research (MUR) for the research "Digitalization of tax administration between the fight against tax evasion and the protection of taxpayers' rights." It was the only PRIN assigned on the topic of taxation.

The research project aims to establish a legal reference framework, specifically for Italy, necessary for the use of the most innovative digital technologies in the implementation of tax reports. However, the creation of a full digital interaction between the tax administration and taxpayers requires a careful assessment of the rights at stake. Therefore, it is essential to be able to balance the need to hinder tax evasion and facilitate the collection of tax revenue, while protecting the rights of taxpayers.

Moreover, another goal of this project is to prepare software prototypes for the Italian tax administration in order to verify possible future implementations regarding all taxpayers.

PRIN was launched with the goal to promote the national research system, strengthen interactions between universities and research bodies, and encourage Italian participation in initiatives related to European Union's Framework Programme for Research and Innovation.

The project will put together researchers from the University of Naples "Parthenope" (Loredana Carpentieri), University of Turin (Enrico Marello), University of Genoa (Alberto Marcheselli), and Gabriele d'Annunzio University of Chieti-Pescara (Francesco Montanari).