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One thing this American learned about Italy while living there, the Guardia di Finenza is very good about going after tax evaders. Their enforcement arm is outfitted with planes, helicopters, boats, and tactical gear. It's a very intimidating show of force.

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Indeed, the Italian state is totally capable of enforcing taxes.

However it lacks the political will to go after (especially some categories of) tax evaders, as they're a big source of votes in particular for rightwing governments like the current one.

I assume the largest evaders are hard to pursue and prosecute because they have the money and resources to do so. But the small to medium tax evaders were much easier and a lot more flagrant with cars, planes, yachts, etc.

Meanwhile, the US government's IRS only seems to have the resources to chase single parents claiming a bit too much child tax credits.

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