An analysis on the relationship between Tax Evasion and Environmental Policies

Abstract

The aim of this thesis is to study in depth the phenomena of tax evasion and the environmental problem in Italy from an economic and fiscal point of view. In addition, policies and scientific studies will be analysed to highlight the advantages and disadvantages of the connection between tax evasion and taxation with green objectives. Going into more detail, the first chapter will give a definition of tax evasion, to then clarify the path taken in the historical context, focusing on the contrast policies used, and analysing positive and negative aspects; the second chapter deals with fiscal policies for national development with green objectives – in which the subject is analysed from a theoretical point of view –, it illustrates the historical path that led to the emergence of the problem, and national policies used to combat it; the third chapter will highlight the links between tax evasion and environmental policies, by analysing scientific studies that demonstrate how tax policies, related to both phenomena, can bring great benefits to both sides.