This article deals with the effects caused by the fiscal competition, which is analyzed both as a physiological and a pathological phenomenon. Firstly, it is outlined that the fiscal competition is a natural consequence of (i) competition between States and between corporations, (ii) market’s globalization and (iii) State’s trend to become supranational subjects. Therefore, fiscal competition is basically a physiological phenomenon. The work underlines that the fiscal competition affects negatively some important principles: i.e. States’ sovereignty, fiscal equity and general efficiency. In this framework, the lawmakers must intervene in order to protect them against the abuse of the means provided for by the fiscal competition. The study wants to affirm that the involved conducts are not chargeable in principle, but the lawmaker can decide to charge them in order to protect the inland Revenue or to fight the organized crime. So, finally, the fiscal competition, which is declined in bank secrecy competition and tax competition, provides conducts of (i) tax savings which are not unlawful (ii) conducts of elusion of taxes for example, transfer pricing committed by multinationals -, which can be charged both by the administrative (Article 110, 7 t.u.i.r.) and the Criminal Law (Articles 3 and 4 Legislative Decree 74/2000) and (iii) the conducts which are charged as offences (as money laundering, Article 648-bis of the Italian Criminal Code), which threaten the free market and the global financial system

L’articolo ha ad oggetto gli effetti della fiscal competition, analizzati sotto il duplice aspetto fisiologico e patologico del fenomeno. In primo luogo, esso evidenzia che la fiscal competition è il risvolto naturale (i) della competizione fra Stati e imprese multinazionali, (ii) della globalizzazione economica e (iii) della propensione alla sovranazionalità dei singoli ordinamenti giuridici.Pertanto, innanzitutto, la fiscal competition è sostanzialmente un fenomeno fisiologico. Tuttavia, il presente elaborato evidenzia che la fiscal competition ha effetti negativi su alcuni importanti principi: la sovranità statale, l’equità fiscale e l’efficienza generale del sistema economico. In questo particolare contesto, è necessario l’intervento del legislatore per salvaguardare i menzionati principi contro gli abusi degli strumenti messi a disposizione dalla fiscal competition. Il presente studio mostra che tali abusi non sono al momento perseguibili, ma che il legislatore dovrà orientarsi in tal senso, al fine di proteggere la ricchezza prodotta entro i propri confini e contrastare il crimine organizzato. In ultima analisi, la fiscal competition, che si declina nella tax competition e nella bank secrecy competition, offre vie per porre in essere (i) legittimi risparmi di spesa fiscale, (ii) condotte elusive – ad esempio, mediante il ricorso da parte delle multinazionali del meccanismo del transfer pricing, che potrebbero essere sanzionate sia sotto il profilo amministrativo (ex art. 110, co. 7 t.u.i.r.), sia sotto il profilo penale (artt. 3 e 4, d.lgs. n. 74/2000), e (iii) condotte che integrano ipotesi di reato (come il riciclaggio ex art. 648-bis c.p.) e minacciano il libero mercato e il sistema finanziario globale.

Salvatore Orlando, Cristina Gagliano, Pietro N. Salemi (2017). Fisiologia e patologia della fiscal competition. DIRITTO E PRATICA TRIBUTARIA INTERNAZIONALE(2), 409-443.

Fisiologia e patologia della fiscal competition

Salvatore Orlando;Pietro N. Salemi
2017-01-01

Abstract

This article deals with the effects caused by the fiscal competition, which is analyzed both as a physiological and a pathological phenomenon. Firstly, it is outlined that the fiscal competition is a natural consequence of (i) competition between States and between corporations, (ii) market’s globalization and (iii) State’s trend to become supranational subjects. Therefore, fiscal competition is basically a physiological phenomenon. The work underlines that the fiscal competition affects negatively some important principles: i.e. States’ sovereignty, fiscal equity and general efficiency. In this framework, the lawmakers must intervene in order to protect them against the abuse of the means provided for by the fiscal competition. The study wants to affirm that the involved conducts are not chargeable in principle, but the lawmaker can decide to charge them in order to protect the inland Revenue or to fight the organized crime. So, finally, the fiscal competition, which is declined in bank secrecy competition and tax competition, provides conducts of (i) tax savings which are not unlawful (ii) conducts of elusion of taxes for example, transfer pricing committed by multinationals -, which can be charged both by the administrative (Article 110, 7 t.u.i.r.) and the Criminal Law (Articles 3 and 4 Legislative Decree 74/2000) and (iii) the conducts which are charged as offences (as money laundering, Article 648-bis of the Italian Criminal Code), which threaten the free market and the global financial system
2017
Salvatore Orlando, Cristina Gagliano, Pietro N. Salemi (2017). Fisiologia e patologia della fiscal competition. DIRITTO E PRATICA TRIBUTARIA INTERNAZIONALE(2), 409-443.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10447/406523
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