Abstract

Trust and the relationship with authority are fundamental variables for the correct ful-filment of tax obligations: in a “synergistic” social climate, characterized by trust be-tween citizens and authorities, taxpayers are intrinsically motivated to pay taxes honestly and spontaneously; conversely, in a climate of mistrust between taxpayers and institutions, compliance with tax rules is promoted by extrinsic motivations, such as fear of authority and punishment. The cinematic vision, particularly that of Italian comedy, highlights the fragile ethical foundations of tax obligations and captures the complexity of the Italian political and social landscape, in which, on the one hand, the role of authority in the system is emphasized and, on the other, the resources necessary for that authority to operate are systematically withheld.