Tax, the Pd proposals: continuous German rate, up to two-year agreements and facilitated definitions, more progressiveness on successions

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By Chicago 6 Min Read

Contrast “to every form of I forgive“, no to the ten-year stabilization for the collection with installment which should be limited only in cases of extreme difficulty, up to flat tax in favor of one Progressive personal income tax at a continuous rate as in Germany, simplification of obligations for taxpayers through the option of monthly payments instead of the advance and balance mechanism, reorganization of local taxation. They are the proposals of the Pd to twist the tax delegation of the Meloni government, which “discounts Northern League vision and pressures that make the system unfair, still based on flat tax, corporate, harmful to state coffers and penalizing, for the majority of citizens and businesses ”, said the president of the dem senators Francesco Boccia commenting on the package of amendments filed by the dem in the Senate. The oppositions have decided not to respect the agreement whereby Palazzo Madama should have amended only the second part of the text relating to verification, collection and penalties.

The Italian tax system is in a serious crisis, notes the Democratic Party, made increasingly unfair by an “escape from Irpef” which has rewarded annuities with the multiplication of coupon schemes
favor to the detriment of employees and gods retireesweakened by atax evasion which remains huge, characterized by a low collection capacity. The enabling bill “renounces any idea of ​​reorganizing the system from the outset” and indeed “consolidates the corporative (and highly unfair) structure of the current system, maintaining all the coupon regimes in force (which, moreover, are excluded from the application of the municipal and regional income surtaxes) and introducing new ones”. Furthermore, it does not explicitly explain the costs or the methods of coverage of the interventions”, starting with the reduction of echelons and some rates“except for the reorganization of the “tax expenditures” (deductions, deductions, tax credits): a choice that can be shared in itself, but in fact strongly limited by a large list of concessions to be safeguarded”.

In the matter of the verification procedure, for the dem, the delegation on the one hand theorizes (correctly) the full use of the data, the enhancement of risk analysis and the use of digital technologies and artificial intelligence to prevent and reduce tax evasion and avoidance but on the other introduces a two-year preventive agreement for holders of business income and self-employment “which risks legalizing the sub-declaration of revenues and fees”, and “special definition institutes”. The articles of the bill concerning assessment, sanctions, tax justice and litigation and collection are “in many cases unacceptable”.

The dem amendments propose lelimination of the many special and substitute regimes and the organization of the income levy in a dual perspective – in Irpef income from work and for all the others a single rate -, the replacement of the current brackets and rates with a progressive “continuous rate” system (German model), the no to the flat tax and the incremental flat tax, the use of the increased revenue deriving from the revision of deductions and deductions to reduce the burden only on subjects who pay Irpef. The arrangement with creditors would then be replaced with the pre-filling of tax returns. Green light then to a specific measure of fight against VAT evasion (single rate in intermediate transactions, which does not alter the final burden on the consumer).

As for the collection“no to tax planning, nor to ten-year stabilization for collection with installment, which the government intends to guarantee even without any verification of the taxpayer’s real difficulty in paying and which, on the other hand, should be limited only in the event of extreme difficulty”. Then remove any reference to simplified definitions of various kinds and types and to the concept of difficulty in paying to remove the penalty in tax proceedings.

The amendments introduce a land registry reform, with reference to the market values ​​of the properties, which allows the elimination of the jungle of existing multipliers and occurs with the same revenue (redistributes the revenue among taxpayers without increasing the overall burden). As regards the taxation of financial income, no to the compensation between capital income and unlimited capital losses which generates widespread phenomena of tax avoidance. The latest proposal is on successions and donations: the aim is to increase the degree of progressiveness of the tax.

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