Abstract
The aim of the present essay is to exam one of the fundamental issues of the PNRR in the tax field; a new thinking of the current tax justice system has obvious important effects in terms of public interest, taxpayer protection and foreign investments attraction. The tax justice reform envisaged in the PNRR has a single thread that runs through the various phases of the relationship between the Administration and the taxpayer and takes into account, as well as modifying procedural aspects to avoid and reduce litigation and improve the timing of the process, also aspects inherent to new technologies, the information gap and the lack of staff. Together with the PNRR, the present essay examines the documentation prepared by the Interministerial Commission for the reform of tax justice which concretely identifies the measures to be implemented in compliance with the objectives set in the PNRR, identifying methods and timelines.
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