TAX ADMINISTRATIVE TRANSPARENCY: SUSTAINABILITY AND HUMAN RIGHTS

Objectives. The concept of institutional sustainability concerning taxation affects the relationship between Tax Authorities and taxpayers and could represent an obstacle to mutual loyal cooperation, trust, and confidence. It is strictly linked with the ability of the Tax Lawmakers and Tax Authorities to ensure clearness, intelligibility, and transparency in rules and procedures, as well as the chance of simple access and effective participation. According to the European Union policies, based on the "indirect execution", Member States are free to fix rules concerning administrative procedures in compliance with the National Law by ensuring a homogeneous interpretation and application of European Union Law. Nevertheless, with the entry into force of the Lisbon Treaty, the Charter of Fundamental Rights which protects the rights of defence became legally binding for every Member State. Furthermore, an important role in building these rights is played by the European Court of Justice. As a result, some Member States are facing the difficult challenge of getting on well with their internal vision and that arising from the European Union's institutions. A concrete example is the Italian policy regarding access to information in tax administrative procedures, which seems to be currently not suitable to guarantee a sustainable tax procedural environment. The study aims to focus on this contradiction. Methodology. The methodology selected consists of a twofold theoretical framework. First, the research describes the concept of institutional sustainability and the European Union policy in the area of access to information in tax administrative procedures. Then, it deepens the Italian policy that highlights an evident limitation liable to cause a violation of the right to access intended as a right of defence and, therefore, a human right. Findings. Pointing out the complexity of dealing with the duty to apply European Union rules and case law while respecting internal peculiarities. Clarifying the importance of a more sustainable tax environment to reduce the risk of non-compliant behaviour and ensure trust in Tax Authorities in the wide panorama of institutional sustainability. Research limits. It derives from the fact that the study is carried out on a European theoretical background compared only with Italian rules and tax administrative procedural policy. Practical implications. The study could be of interest to European lawmakers who intend to ensure a sustainable tax procedural environment. Originality of the study. The study may contribute to remark on the importance of the investigated factors by highlighting their role in enhancing cooperation and in preventing tax litigation.