The course covers: fundamental principles of the Italian tax system (Constitution, EU law, the Statute of Taxpayers' Rights) essentials of income taxes implementation of tax: subjective situations, actions, and activities of the tax authorities (risk analysis and preliminary investigation, tax assessment and collection, refunds, and administrative penalties). The program includes: State revenues, notion of tax and its functions Constitutional principles (rule of law, ability to pay, and progressivity) and EU law (fundamental freedoms, non-discrimination, right to good administration) Sources of tax law, in particular the Statute of Taxpayers' Rights; tax avoidance. Direct taxes: tax structure, tax base and taxpayers; income categories; tax calculation Activities of the tax authorities Authoritative and collaborative tax implementation; automated/algorithmic tax administration Subjects, acts, and powers of the tax authorities (including self-amendment by the tax authorities); rules governing defects and forms of invalidity; subjective situations (power of appeal, right of access and rectification) Tax return and tax assessment Automatic and formal checks of the tax return Amendment of tax return, evidence, types and methods of assessment: analytical, synthetic, inductive accounting and non-accounting; anti-abuse assessment Right to be heard before a tax assessment; administrative settlement Administrative penalties Institutions of collaboration, constitutional basis and theoretical framework (self-amendment, rulings, agreements, preventive agreements, compliance letters, and pre-filled declarations) Practice, legal clinics