(Finance) – “Restoring unity and systematicity to our tax model, simplifying the whole matter, is the main objective. The enabling law that we will present to the Council of Ministers next week is structured in four parts: in the first we will highlight those which are the general principles that refer to both internal and supranational law; we will work on the Statute of the Taxpayer to ensure that it can become a general tax law; we will affect individual taxes, correcting the anomalies that have occurred over time ; finally, we will deal with the part of the declaratory, sanctioning and collection procedures”. That’s what he announced Maurizio Leo, Deputy Minister of Economy and Finance, during the conference “2023 the evolution of professions, relationship between public administration and professionals”promoted byNational Association of Accountants.
“The enabling law will be completed by drafting consolidated organic texts – continued the deputy minister of the Mef – to avoid the presence of rules scattered here and there in our legal system by giving effect to an organic ‘code’ which will be composed of a general part, which will contain the general principles, the Taxpayer’s Statute, the assessment, the sanctions collections and litigation and finally a special part which will be represented by the substantial aspects and therefore by the individual taxes. A demanding and ambitious job that will necessarily have to be enriched by discussions with professionals”.
“I would have preferred,” he said Marco Cuchel, number one of ANC – that for such an important reform as that of the tax authorities, the path of the draft law had been chosen after hearing from all the protagonists, especially the professionals. With the tax delegation, I fear that there may be problems or second thoughts in the implementation phase. In any case, I believe it is necessary for the enabling law to provide for a consistent simplification in the name of horizontal equity and greater regulatory certainty to encourage investment and thus relaunch the country’s economy. Let’s wait to see how the rates will be remodulated and which deductions and deductions will be eliminated since there will have to be a balance between tax benefits and economic sustainability and let’s see what effective impact it will have on the entire system. Today the trust of Italians in the tax authorities is very low. The only way to re-establish the right relationship is to set certain, clear rules that are maintained over time, which are also the result of a dialogue with accountants”.
“An important text, the result of the unitary vision of the current government majority which has managed to combine the holding of public finances with the needs of individuals, businesses and professionals. In this ‘delegation’ – he said Luigi Alberto Gusmeroli, president of the Productive Activities Commission of the Chamber of Deputies – there are many simplifications, a rebalancing of the relationship between the tax authorities and the citizen through a revaluation of the taxpayer’s statute which is once again a key factor, and then there is the reduction of the tax burden. A taxman who will be more friendly both in terms of sanctioning aspects, making a difference between those who evade and those who cannot pay due to economic difficulties. A reduction of the rates from 4 to 3 brackets to arrive at the incremental flat tax for everyone by the end of the legislature. Finally, the approach to tax evasion changes, which is fought in terms of prevention and no longer by complicating life for citizens”.
“The same feeling of economic culture – he said Andrea De Bertoldi, Member of Parliament of the Brothers of Italy in the Finance Commission at Montecitorio – is accelerating the reform process with a path that will come to an end thanks to a cohesive majority. This is the difference with the old enabling law proposal. The real qualifying point is the will to carry out a practical reform guided by the competence of Deputy Minister Leo who has considered the concerns and experiences gathered from discussions with professionals and experts. A reform that also gives an answer to the issue of social security funds, intervening with reduced taxes for those who deal with our welfare together with concessions for professionals and associated studios to guarantee a future for the category”.
“The draft of the reform proposal – he underlined Emiliano Fenu, member of the Finance Commission in the Chamber –denotes that it is a mere restyling. Something that was also being tried in the last legislature with the Draghi government. In Parliament we will try to improve it. Among the innovations that we will propose is that of the creation of a consolidated text on the taxation of the digital economy and on the management of citizens’ data. We need to start with the creation of a permanent table made up of accountants and IT engineers to also create a mapping of the available data to be included in a single register. The same profession of accountants must adapt to technological innovations also to face the profound crisis of vocation that concerns it”.
“The big sufferers of our system – he said Andrea Delmastro, Undersecretary of the Ministry of Justice – are the civil justice and the tax one whose dysfunctions cost Italy about 2 percent of GDP. During the last legislature the Reform of the Tax Justice was carried out which, however, resulted in two distortions: The Judge who is not an autonomous and independent third party but appointed by the Mef and the reversal of the burden of proof. This situation produces a sort of funnel in tax commissions. Often we arrive at the Cassation where there is a crazy dispute and where 50 percent of tax sentences are overturned. Another serious problem concerns slow civil justice which makes the time in which any credit will be guaranteed uncertain and this kills businesses, the economy, employment and social wealth spread throughout the territory. Our businesses need speed to compete with the rest of Europe and attract investment. We must not resign ourselves to the decline of a nation that no longer produces”.
He declares himself satisfied with the path that the new government is taking with the enabling law Luigi Pagliuca, president of the pension fund for accountants and accounting experts: “If it were fully implemented, we could be facing a real turning point. However, I would not like its spirit to be distorted at the time of the debate in the Chamber. As regards its innovative contents, I find the idea of biennial planning important for companies that seek to give continuity and stability, favoring the human factor. Let’s see how the proposal will be implemented in practice. I’m optimistic”.
“We have an anomalous situation in Italy. On the one hand – he said Marcella Caradonna, president of the Odcec of Milan – there is an alarming excess of unemployment and, on the other hand, we have a shortage of labor supply for a whole range of sectors. To say that this phenomenon is also connected to the ‘Citizenship Income’ is a bit superficial. When we talk about young people, the question that arises spontaneously: But are we sure that it is fundamental and is it the right path to speed up the achievement of a degree for everyone? Or is it also important that there are answers to a job request that is still unfulfilled? In Milan, for example, it is difficult to find people who work in professional studios. We have launched a training course specifically to overcome this criticality in a specific way”.