Redefine personal income tax and lower the real weight of taxes, the effective average rate, in particular for taxpayers in the 28,000-55,000 income bracket, modifying the dynamics of the effective marginal rates. These are the pillars for the new Tax Pact between the State and the citizens that has long been evoked, at times hinted at, but not always pursued as a true objective. The Finance Committees of the Chamber and Senate have agreed on these two objectives to “simplify and stimulate growth” as stated in the first draft of the document on taxation prepared by the committees that will begin their examination tonight.
On the tax expenses relating to the consumption of particular goods or services, the Commissions aim at a bill that reduces their number, simplifies the system and finds the resources to be allocated “to achieve the objective of reducing the effective average rate, in particular on the current third bracket “. So, let’s move on to micro-taxes (taxes, fees, rights), tax and territorial taxes, introduced over time. The revenue from these levies, individually, was quantified as less than 0.01% of the total tax revenue for the State and 0.1% for the Regions and Municipalities. “They have high management costs and contribute to the complexity of the system” according to the draft, with onerous procedures of assessment and collection in the face of the irresponsibility of the revenue produced “.
Among the micro-withdrawals object of reflection there are: the cd. Superbollo, the degree tax, public teaching fees, the tax on entertainment, the increase in the municipal tax on waste, the regional tax for professional qualification, the regional surcharge on fees for public water users, license fees on excise duties, tax on air taxi passengers’ flights and private aircraft, tax on sulfur dioxide and nitrogen oxide emissions, regional tax on noise emissions from civil aircraft. Therefore “a thinning work” is proposed.
A long-awaited knot still to be clarified remains that of the “flat-rate regime” applied today to VAT numbers with incomes of up to 65,000 euros, but also to the system of dry coupons.