The Tax - Criminal Reform in 2015: which future for the relationship between citizens and state - The aim of the new legislation is indeed to punish, on one hand, in a much more severe measure the fraudulent practices and in the other, to leave to the administrative sanction less severe conducts. Indeed, the 2015 reform introduced a specific cause of non-punishment that makes not rise the criminal sanction for those taxpayers who, except in case of specific fraudulent conducts, have taken steps to pay debts before the opening of the dispute at the criminal trial. Moreover, the new reform of 2015 established, once and for all, the criminal irrelevance of abuse of law and rights and tax avoidance, determining the application of sanctions only through administrative law.