1. A system for determining the orientation of at least one first wheel of a vehicle, comprising: at least one first target configured to be integrally coupled to said first wheel; image capturing moans configured so as to acquire a first two-dimensional image of said first target; and processing device, operatively coupled to said image capturing means and configured to process said first two-dimensional image, wherein said first target comprises a plurality of target elements 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; said processing device being configured to process said first two-dimensional image to identify 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 projections, so as to determine orientation characteristics of said first wheel.