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TAXEDU

Sicily, lesson on tax legality at the University

Sicily, lesson on tax legality at the University

Editorial Team

In Italy, the Sicily Regional Directorate of the Italian Revenue Agency met the students at the Palermo University. The topic of the lesson was “Tax legality and social fairness”. Tax officials illustrated the Agency’s mission: promote the tax compliance, that is, the highest level of voluntary fulfilment of tax obligations. Then, they described the Revenue Agency’s main activities: providing services and assistance to taxpayers and carrying out assessment aimed at countering tax evasion. The lesson focused also on the “Tax and School”, the educational project through which Italian Tax administration meets primary and secondary’s students to talk about tax legality. In the second part of the lesson, tax officials talked about the Italian Constitution, the most important Italian law which establishes the main principles of Italian tax system: tax fairness, legality, and the ability to contribute (who has more, pays more). The Constitution, moreover, establishes the duty of political, economic, and social solidarity. The duty of economic solidarity also implies the obligation to pay taxes to the State to contribute to the functioning of the public services guaranteed to all citizens. At the end of the lesson, students underwent a final test to ascertain the acquired skills and participated to a debate on tax evasion issues. The students took part in the lesson and in the debate with great interest, expressing a negative opinion on the tax evaders.