Among the objectives is to eliminate micro-taxes and reorder deductions and deductions. The modification of the surcharge will not change the revenue from municipalities and regions. In the January-August period, revenues amounted to 302,180 million euros
Ten articles to review the tax system. This is the content of the delegation to the government on the CDM table this afternoon. The objective – reads article 1 – is “to stimulate economic growth by increasing the efficiency of the tax structure and reducing the tax burden on income deriving from the use of production factors”. They range from the reform of Irpef and Irap to that of the land registry and the rationalization of VAT. Among the objectives is to eliminate micro-taxes, preserve the progressiveness of the tax system, reduce tax evasion and avoidance. The draft for the delegation for the tax reform also envisages a reorganization of deductions and deductions and the modernization of the tools for mapping buildings and revising the cadastre. The intervention establishes “an amendment to the regulations relating to the cadastral survey system in order to modernize the tools for identifying and controlling the consistency of land and buildings”. The guiding criteria and principles are: provide tools, to be made available to the municipalities and the Revenue Agency, to facilitate and accelerate the identification and, possibly, the correct classification of the following cases: they do not respect the actual consistency, the relative intended use or the assigned cadastral category; building land registered as agricultural; illegal properties, identifying for this purpose specific incentives and forms of transparency and enhancement of the assessment activities carried out by the municipalities in this area; provide organizational tools and modules that facilitate the sharing of data and documents, electronically, between the Revenue Agency and the competent municipal offices as well as their consistency for the purposes of the registration of real estate units. Naturally, the tax delegation also contains the revision of the VAT rates and the objective of progressively reducing the average rates of personal income tax.
The classic additional municipal and regional personal income tax will be replaced by a “surcharge” but in such a way that the regions and municipalities still obtain the same revenue. The draft of the delegation on tax reform provides for this. In the text there are some clarifications, for example with regard to the regions subject to repayment plans for health deficits, “a mandatory increase in the surtax calculated in order to guarantee the same revenue currently obtained from the application of the regional additional rates to the ‘Irpef increased to the mandatory extent “. And speaking of taxes, the Ministry of Economy reports that in the period January-August 2021 the tax revenues ascertained on the basis of the criterion of legal competence amounted to 302,180 million euros, marking an increase of 30,614 million euros compared to the same period. of the year 2020 (+ 11.3%).
The comparison between the first eight months of 2021 and those of the corresponding period of the previous year still shows an evident character of inhomogeneity due to the lockdown and the consequent economic measures and the suspension of payments aimed at addressing the health emergency.
The month of August shows a positive change in tax revenues equal to 4,117 million euros (+ 10.1%), determined by the increase in revenues from direct taxes of 1,788 million euros (+ 8.3%) and indirect taxes of 2,329 million euros (+ 12.2%).
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