**6. Conclusion**

In order to ensure an efficacious involvement of the taxpayer in the tax authority decision as alternative to the tax litigation, so as to bring the relationship between taxpayers and Tax Authority on equity and cooperation in good faith, it is necessary that the "right to be heard" become a mechanism fully available for taxpayers in every procedure.

Also because such principles, it should be noted, stem from constitutional principles, such as the principle of sound administration (Art. 97 Italian Constitution), fairness and solidarity (Arts. 3 Italian Constitution).

In general terms, it can be said that contradictory procedure or the participation of private individuals in the formation of acts of the public administration is a juridically protected instrument; has acquired, that is, the dignity of a guaranteed legal "good" in favor of the citizen [11].

So, the "right to be heard" is a fundamental right of all participants in an administrative procedure, and they can make use of this right throughout the entire procedure, making allegations and submitting documents; this right is formalized in the hearing that must take place immediately before the administration makes a decision [17].

The "right to be heard" must always be possible, so as not to create unequal treatment between harmonized and non-harmonized taxes and allow the respect to the constitutional principles.

As well as, in tax exchange of information proceedings, it should be implemented specific "participation rights" to safeguard the legitimate interests of taxpayers affected by cross-border requests of information in different administrative or judicial proceedings. Those "participation rights" should include the notification of the request for information to the taxpayer; the "right to be heard" before transmitting the information to the requesting state, and the right to challenge the decision of the requested state concerning the transmission of the information gathered.

It is therefore necessary to state that the recipient of a tax claim, whether harmonized or not, interests or penalties, has the right to be informed before the proceedings are completed by issuing the act in which the tax claim is expressed. The right of the recipient to be informed before being harmed is undeniable [11].

There is a general principle according to which the recipient of a tax claim has the right to contradictory procedure, that is to express his point of view in contrast with that of the Financial Administration before the final act is issued.

It can be concluded by stating that the recognition of obligations for the public financial administration, corresponding to as many rights for the recipient of the tax claim, and assisted, in the event of non-compliance, from the penalty of the abolition of its provisions, far from favoring tax evasion, is a stimulus to the observance of fiscal obligations in a state of legality and collaboration.
