Resistenza, adesione e frode fiscale nell'Europa della prima età moderna

The refusal to pay taxes and to fulfil tax obligations correctly has always characterised relations between taxpayers and fiscal authorities. The taxpayer’s fraudulent behaviour takes the form of misrepresentation or even the concealment of his income. The most common form of evasion is the declaration of a lower amount of income than that actually received or the claiming of an amount of exemptions and deductions beyond the legal level. But resistance to tax also manifests itself in other forms: by delaying payment, even by legal means, or even refusing to pay the amount due, to the point of violently opposing collection. This essay examines some forms of resistance to taxes in Europe between the 15th and 17th centuries, trying to highlight similarities and possible differences between various countries.