Evasione ed elusione fiscale internazionale e finanziamento dei diritti sociali: recenti trends e prospettive,

This article deals with the effects of international tax evasion and tax avoidance on the financing of economic, social and cultural rights. These effects were at the base of the new approach of EU Institutions on the evaluation of tax policies of Member States and lead recently at the international level to argue that the fight against tax evasion and tax avoidance could be based on art. 2(1) of the International Covenant on Economic, Social and Cultural Rights, according to which each State Party has the obligation to take steps, to the maximum of its available resources, with a view to achieving progressively the full realization of the rights recognized by the Covenant.