A system (1; 1') for determining the orientation of at least one first wheel of a vehicle, comprising: - at least one first target (5; 5') configured to be integrally coupled to said first wheel; - image capturing means (6a, 6b) configured so as to acquire a first two-dimensional image of said first target (5; 5'); and - a processing device, operatively coupled to said image capturing means (6a, 6b) and configured to process said first two-dimensional image, wherein said first target (5; 5') comprises a plurality of target elements (12; 12') having a three-dimensional shape, reciprocally arranged according to a three-dimensional geometric configuration definable by means of a given analytical expression, wherein said three-dimensional geometric configuration is designed to define a set of three orthogonal target vectors (vx trg, vy trg, vz trg) defining a target reference system (SdR trg), the spatial orientation of which corresponds to the orientation of said wheel; said processing device being configured to process said first two-dimensional image according to said three-dimensional geometric configuration, to identify therein positions of said target elements (12; 12') and projection vectors (vx trg_prj, vy trg_prj, vz trg_prj) of said target vectors (vx trg, vy trg, vz trg), and to determine a spatial arrangement of said target vectors (vx trg, vy trg, vz trg) with respect to a reference system based on geometrical characteristics of said projection vectors, thereby determining orientation characteristics of said first wheel; characterized in that said first target further comprises a support structure internally defining a concave spherical surface; and wherein said target elements are mechanically coupled to said support structure and arranged on said spherical surface, so as to form said three-dimensional configuration. - at least one first target (5; 5') configured to be integrally coupled to said first wheel; - image capturing means (6a, 6b) configured so as to acquire a first two-dimensional image of said first target (5; 5'); and - a processing device, operatively coupled to said image capturing means (6a, 6b) and configured to process said first two-dimensional image, wherein said first target (5; 5') comprises a plurality of target elements (12; 12') having a three-dimensional shape, reciprocally arranged according to a three-dimensional geometric configuration definable by means of a given analytical expression, wherein said three-dimensional geometric configuration is designed to define a set of three orthogonal target vectors (vx trg, vy trg, vz trg) defining a target reference system (SdR trg), the spatial orientation of which corresponds to the orientation of said wheel; said processing device being configured to process said first two-dimensional image according to said three-dimensional geometric configuration, to identify therein positions of said target elements (12; 12') and projection vectors (vx trg_prj, vy trg_prj, vz trg_prj) of said target vectors (vx trg, vy trg, vz trg), and to determine a spatial arrangement of said target vectors (vx trg, vy trg, vz trg) with respect to a reference system based on geometrical characteristics of said projection vectors, thereby determining orientation characteristics of said first wheel; characterized in that said first target further comprises a support structure internally defining a concave spherical surface; and wherein said target elements are mechanically coupled to said support structure and arranged on said spherical surface, so as to form said three-dimensional configuration.