Presentation

The Italian Ministry of Education funded a research project entitled “Estimated Tax Assessments and Presumptive Taxation : A Comparative Analysis,” to be coordinated by Nicola Sartori from the University of Milano-Bicocca as a Principal Investigator. The goal is to evaluate the need for reforming the Italian tax system in this respect, by verifying whether there are different presumptive assessment methodologies (or presumptive income tax regimes) in other countries that could be adopted to better address tax evasion in Italy.

Program

9.30 : Registration and breakfast

10.00 : Welcome addresses
Loredana Garlati, Director, School of Law, Università di Milano-Bicocca
Maurizio Arcari, Coordinator, Ph.D. program in law, Università di Milano-Bicocca
Marcella Caradonna, Presidente del Consiglio dell'Ordine dottori commercialisti ed esperti contabili di Milano

10.30 : Session I - Estimated (or indirect) income tax assessments

Chair : Gianluigi Bizioli, Università di Bergamo

Panelists :

The Spanish tax system
Aitor Navarro Ibarrola, Universidad Carlos III de Madrid

The French tax system
Marilyne Sadowsky, Université Paris 1 Panthéon-Sorbonne

The Italian tax system
Nicola Sartori, Università di Milano-Bicocca

The Austrian and German tax systems
Daniel Blum, Wirtschafts Universität Wien

The Israeli tax system
Nir Fishbien, University of Michigan

The Chinese tax system
Tianlong Lawrence Hu, Renmin University of China

13.00 : Light lunch

14.00 : Session II - Business sector studies and tahshiv

Chair : Carlo Garbarino, Università Bocconi di Milano

Panelists :

From business sector studies to reliability indicators
Alessandro Santoro, Università di Milano-Bicocca

The Tahshiv practice
Tamir Shanan, The College of Management Academic Studies

The economics of presumptive tax assessments
Giampaolo Arachi and Valeria Bucci, Università del Salento

15.30 : Session III - International aspects of presumptive taxation

Chair : Pasquale Pistone, IBFD; Wirtschafts Universität Wien; Università di Salerno

Panelists :

Formulary apportionment and transfer pricing
Reuven Avi-Yonah, University of Michigan

Presumptive taxation and tax treaties
Fadi Shaheen, Rutgers University

Presumptive taxation and EU principles
Marco Greggi, Università di Ferrara

17h00 : Conclusions

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