Tax reform at the start: from personal income tax to Ires, what changes, the draft

Tax reform at the start from personal income tax to

(Tiper Stock Exchange) – Twenty-two articles divided into five “chapters”: general principles and implementation times; the taxes; proceedings and sanctions; unique texts and codes; financial provisions: is this it “scheme” which composes the design draft of enabling law for tax reformtomorrow on the table of the Council of Ministers, scheduled for early afternoon. As, moreover, the deputy minister had anticipated in recent days Leo which has repeatedly underlined the intention on the part of the Government to “rehabilitate the entire Italian tax system: from taxes on individuals to those on companies, passing from collection to sanctions up to excise duties”.“The Government proudly claims the choices made so far, always in defense of the Italian interest. Tomorrow in the Council of Ministers important news in support of citizens, families and businesses: a fiscal revolution that guarantees lower taxes, more growth, fairness and that lays the foundations for a new relationship of trust between the tax authorities and taxpayers. Keep your head up”writes the premier Giorgia Meloni on social media.

In the implementation of the delegation for the tax reform – reads the draft – the Government will have to observe the following principles and criteria: stimulate economic growth and birth rate through the increase in the efficiency of the tax structure and the reduction of the tax burden, also in order to support families, workers and businesses; prevent and reduce tax evasion and avoidance; rationalize and simplify the tax system; review the declaration and payment obligations to be paid by taxpayers.

Rate reduction personal income tax – with respect to which the draft gives no indications, however the intention to reduce it from 4 to 3 has been repeatedly anticipated by the Government – and a first “flat tax” for the employees which will apply on incomes additional to those of the previous year, “tracing”, in fact, it is scheme already tested for the self-employed.

“Revision and gradual reduction of the tax on the income of natural persons (IRPEF), in compliance with the principle of progressiveness and in the perspective of the transition of the system towards the single tax rate”, it reads. which would be under study, a system with tax rates at 23%, 33% and 43% and a more expensive alternative (according to rumors 10 billion, against 6 of the other) with the second bracket at 27%.

Among the general principles for the audit of the personal income tax, the draft indicates “the reordering of deductions from the tax base, income brackets, tax rates, deductions from gross tax and tax credits, taking into account the composition of the family unit and the costs incurred for raising children; the protection of the home asset and that of people’s health, education, supplementary pensions; of the objectives of improving energy efficiency and reducing the seismic risk of the existing building stock”. As illustrated in the past few hours to the social partners, the revision of the tax expenditure, from which part of the resources to be used for the reform should be obtained, will make it possible to deal with the current 600 items which involve ‘tax expenditure’ equal to 165 billion euro. The hypotheses being studied for the implementing decrees envisage forms of lump-sum payment by income bracket. Among the possible interventions, the equalization of the no tax area for employees and pensioners and the extension of the incremental flat tax also to employees.

The draft also provides for the possibility of extending the dry coupon regime garlic properties used for purposes other than residential use

Meanwhile, high tension is looming with the unions: Cgil, Cisl and Uil, compact again, they reject the reform system, contesting first of all the method but also the merit. And, in the absence of answers, not only on the taxman but also on other open issues – from pensions to safety at work – they say they are ready to evaluate mobilization initiatives. Cisl included. After the strike by CGIL and UIL, relations had remained colder. Now the positions seem to converge towards

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