Enza Sonetti

Dr. Enza Sonetti received a joint- PhD (2017) in Legal Strategy for SMEs from Suor Orsola Benincasa University of Naples and in Law and Political Science from the University of Barcelona, defending a thesis about legitimate expectations of taxpayers and tax penalties in cooperative compliance systems with particular reference to measures dedicated to SMEs. Tax Lawyer, she is member of the Italian Section of ILADT (Latin American Institute of Tax Law).

Her research interests are focused on European Tax law, SMEs taxation, cooperative compliance systems, factors influencing taxpayers’ behaviour, tax penalties, taxation of digital services.