The true system is the tax administration

"A good administrative apparatus can satisfactorily manage various kinds of taxes, while in the presence of an inadequate tax administration no tax system can work properly" ( Illusioni fiscali [fiscal illusions], Raffaello Lupi, 1996).


Is the IRS  a big dinosaur or a complex multi-personal organization?

There are several similarities with professor Slemrod'thought, also concerning the importance of large firms (summarized by prof. Lupi in the expression "taxation through firms"). This fact is encouraging: there aren't real cultural barriers when the subject is tax administration!

P.S. In the anglo-saxon literature I still don't find the following topic: the influence of the public opinion on tax administration's behaviour.