The main purpose of a basic course of taxation law is the individuation of the main principles that rule the subject. The knowledge of these statements is important in order not to get lost in the huge amount of tax provisions set every year by the government to provide to the State the adequate amount of revenues to face the public expenses.
Anyway, the individuation of the main principles is not so easy because our fiscal system is not provided of a unique code.
The basis of the Italian fiscal system can be found in both articles 53 of the Constitution, that rules the principle of “Ability to pay”, and 23, that sets a saving clause that guarantees that taxation can be introduced only with an ordinary law, following the famous principle “no taxation without representation”.
During the course will be also examined a fundamental statement created by the scholars known as “fiscal interest”, that is directed to guarantee a fair and fast collection of taxes.