On the subject of VAT, the Finance Committees of the Chamber and Senate “consider it appropriate” that the tax reform, and therefore the bill of the reform, contain a specific delegation to the Government
Rome – Average incomes, especially those between 28,000 and 55,000, should pay less tax when it comes to port the tax reform requested by the Recovery Plan. The draft of the document that the Finance Committees of the Chamber and Senate are still filing says it explicitly after having defined the current Irpef system as “inefficient and harmful”. In fact, the document sets as its objective: “the lowering of the effective average rate with particular reference to taxpayers in the 28,000-55,000 income bracket and the modification of the dynamics of the effective marginal rates,” eliminating the most abrupt discontinuities “.
This will lead to the elimination of IRPEF paradoxes for which, as the draft recalls, “for employees only, the average of the effective marginal rates exceeds 40% already around 17 thousand euros of income” and for “over 20% of employees employed for at least 12 months “ the effective marginal rates are “higher than the legal maximum (43%)”. The objective of the revision of the effective marginal rates of Irpef can be achieved or by acting on the “mechanism of brackets, rates and deductions by type of income, including the absorption of the interventions of 2014 and 2020 concerning employee work (Bonus Renzi) “or, but the draft prepared by the Finance Commissions indicates it” in the alternative “through” a continuous rate system limited to the average income brackets “(the so-called German system). Furthermore, the introduction of a minimum exempt without obligation to declare taxpayers who fall below the relevant threshold should be envisaged.
In terms of VAT, the Finance Committees of the Chamber and Senate “consider it appropriate” that the tax reform, and therefore the bill of the reform, contain a specific delegation to the Government for the redefinition of the VAT discipline for the purpose of its appropriate simplification and possible reduction of the ordinary rate currently applied “. When the flat-rate regime and in particular the flat tax regime on VAT numbers the Commissions of the Chambers and Senate have not reached an agreement and consider it a well-known one yet to be clarified. In fact, in the draft of the document under point 2.5 entitled “The flat-rate regime” only “Political Node to be clarified” is read.
The flat-rate scheme is a politically sensitive matter because the system applied to the coupon system on rents is also a flat rate regime. Many proposals have been made, from the green ones (VAT on cars for example), to the installments for the self-employed, up to the overcoming of IRAP to arrive at a new State-citizens tax pact that can help especially in the fight against tax evasion .