The thesis aims to analyze some fundamental theoretical elements of Computability Theory and Computational Complexity Theory such as "degree/measure of difficulty (or complexity)", "reduction", "efficiency", "intrinsic difficulty (complexity)". Often one can read statements such as: "Turing-reducibility allows us to measure the degree of difficulty of a certain mathematical problem " or "The complexity classes provide a measure of the complexity of a certain problem ". To what extent we can consider these statements meaningful? A first question that can be asked is: can we measure (in the sense of Measurement Theory) the difficulty and complexity of a mathematical problem? The aim of the thesis is also to show how the answer to this questio...