This thesis aims to systematically analyze the Tax Control Framework, investigating its content, underlying logic, advantages, and critical issues, both theoretically and empirically. The objective is to understand the extent to which the TCF can represent a real tool for efficiency, legality, and institutional dialogue, moving beyond the reactive logic of tax management to a proactive and integrated model of risk governance. The first chapter provides a conceptual and regulatory framework for the Tax Control Framework, illustrating its operation, key components, and implications for tax compliance. The role of the TCF within the cooperative compliance approach is also explored, analyzing how it allows reconciling the principle of tax legality with the needs of flexibility and prevention inherent in risk management. In the second chapter, the analysis focuses on the benefits and critical issues of the TCF, also examining its relationship with institutional structures and tax performance. It reflects on the TCF as a lever for trust between businesses and financial administration, highlighting how it can contribute to strengthening the tax legitimacy of businesses and encouraging virtuous behavior with respect to the legal system. The third chapter, experimental in nature, is based on the processing of data collected in two empirical surveys conducted by Deloitte Italy in 2022 and by an international working group in 2025. The surveys, structured on representative samples of large and medium-sized Italian companies, investigated the level of diffusion, maturity, governance, and integration of the TCF, as well as its relationship with crucial aspects such as the digitalization of tax processes, Enterprise Risk Management, and ESG variables. Statistical and descriptive analyses provide an updated snapshot of the state of the art of the TCF in Italy, highlighting the main development trends and the remaining barriers to its full implementation.
Il presente elaborato di tesi si propone di analizzare il Tax Control Framework in chiave sistematica, indagandone il contenuto, le logiche sottese, i vantaggi e le criticità, sia sul piano teorico sia su quello empirico. L'obiettivo è quello di comprendere in che misura il TCF possa rappresentare un reale strumento di efficientamento, di legalità e di dialogo istituzionale, superando la logica reattiva della gestione fiscale per approdare a un modello proattivo e integrato di governo del rischio. Il primo capitolo offre un inquadramento concettuale e normativo del Tax Control Framework, illustrandone il funzionamento, le componenti chiave e le implicazioni sul piano della conformità fiscale. Viene inoltre approfondito il ruolo del TCF all'interno dell'approccio alla compliance cooperativa, analizzando come esso consenta di conciliare il principio di legalità tributaria con le esigenze di flessibilità e prevenzione proprie della gestione del rischio. Nel secondo capitolo, l9analisi si sposta sui benefici e sulle criticità del TCF, esaminando anche la sua relazione con le strutture istituzionali e la performance fiscale. Si riflette sul TCF come leva di fiducia tra impresa e amministrazione finanziaria, evidenziando come esso possa contribuire a rafforzare la legittimazione fiscale dell9impresa e a stimolare comportamenti virtuosi nei confronti dell9ordinamento. Il terzo capitolo, di natura sperimentale, si fonda sull9elaborazione dei dati raccolti in due indagini empiriche condotte rispettivamente da Deloitte Italia nel 2022 e da un gruppo di lavoro internazionale nel 2025. Le survey, strutturate su campioni rappresentativi di imprese italiane di grandi e medie dimensioni, hanno indagato il grado di diffusione, maturità, governance e integrazione del TCF, nonché la sua relazione con aspetti cruciali quali la digitalizzazione dei processi fiscali, l9Enterprise Risk Management e le variabili ESG. Le analisi statistiche e descrittive forniscono una fotografia aggiornata dello stato dell9arte del TCF in Italia, evidenziando i principali trend evolutivi e le barriere ancora presenti alla sua piena implementazione.
Tax Control Framework: struttura, attuazione e impatti operativi nelle imprese aderenti.
DI MAGGIO, ANTONIO
2024/2025
Abstract
This thesis aims to systematically analyze the Tax Control Framework, investigating its content, underlying logic, advantages, and critical issues, both theoretically and empirically. The objective is to understand the extent to which the TCF can represent a real tool for efficiency, legality, and institutional dialogue, moving beyond the reactive logic of tax management to a proactive and integrated model of risk governance. The first chapter provides a conceptual and regulatory framework for the Tax Control Framework, illustrating its operation, key components, and implications for tax compliance. The role of the TCF within the cooperative compliance approach is also explored, analyzing how it allows reconciling the principle of tax legality with the needs of flexibility and prevention inherent in risk management. In the second chapter, the analysis focuses on the benefits and critical issues of the TCF, also examining its relationship with institutional structures and tax performance. It reflects on the TCF as a lever for trust between businesses and financial administration, highlighting how it can contribute to strengthening the tax legitimacy of businesses and encouraging virtuous behavior with respect to the legal system. The third chapter, experimental in nature, is based on the processing of data collected in two empirical surveys conducted by Deloitte Italy in 2022 and by an international working group in 2025. The surveys, structured on representative samples of large and medium-sized Italian companies, investigated the level of diffusion, maturity, governance, and integration of the TCF, as well as its relationship with crucial aspects such as the digitalization of tax processes, Enterprise Risk Management, and ESG variables. Statistical and descriptive analyses provide an updated snapshot of the state of the art of the TCF in Italy, highlighting the main development trends and the remaining barriers to its full implementation.| File | Dimensione | Formato | |
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Tax Control Framework.pdf
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https://hdl.handle.net/20.500.14239/31088