The relationship between taxpayers and Tax Authority and the involvement of the taxpayer in the public administration decision is a very important area of investigation in Italian tax law. This relationship is based on equity and cooperation in good faith, which stems from constitutional principles, such as the principle of sound administration (Art. 97 Italian Constitution), fairness and solidarity (Art. 3 Italian Constitution). Therefore, Tax Authority must exercise his control and assessment powers in compliance with such principles. The fundamental expression of the involvement of the taxpayer in the public administration decision is the “right to be heard”, intended as anticipation of the future activities of the administration. Precisely, it is a phase of research, acquisition and assessment of the evidence and of any other information which may facilitate a better reconstruction of the application of the tax (“presupposto”). In these terms, the “right to be heard” is an implementing tool for taxpayer’s right of defense and for best practice in the public administration. Therefore, it should be mandatory, always and in any case, in accordance with art. 3 and art. 97 of Italian Constitution, and with European law. However, this assumption is not found to be peaceful.
Part of the book: Public Management and Administration