The budget commissions of the Chamber and the Senate “agree that the structure of the personal income tax should be substantially redefined, in accordance with the aforementioned general objectives of simplification and stimulation of growth, adopting in particular the following specific objectives: the lowering of the effective average rate with particular reference to taxpayers in the income bracket 28,000-55,000, the modification of the dynamics of the effective marginal rates, eliminating the most abrupt discontinuities ». This is what we read in a draft of the possible conclusive document of the Irpef fact-finding survey of the Budget Committees of the House and Senate proposed by presidents Luigi Marattin and Luciano D’Alfonso.
Decisive simplification intervention on the combined provisions of brackets, rates and deductions
“The way in which to achieve these objectives – reads the draft of the document – is preferentially identified in a decisive simplification intervention on the combined provision of brackets, rates and deductions by type of income, including the absorption of the interventions of 2014 and 2020 concerning dependent work; in the alternative, through a continuous rate system limited to average income brackets. Furthermore, the introduction of a minimum exempt without obligation to declare taxpayers who fall below the relevant threshold should be envisaged. This exempt minimum should preferably be understood as a maxi-deduction to apply to the entire distribution of income (or part of it) by correspondingly adjusting the level of tax rates; in the alternative, should the cost of this intervention prove incompatible with the balance of public finance, it should be introduced with the sole purpose of reducing the bureaucratic burden on taxpayers ”.
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We need a paradigm shift in the relationship between the tax administration and the taxpayer
«The tax reform – the document continues – must take the opportunity to graft a decisive and irreversible change of paradigm in the relationship between the tax administration and the taxpayer. The State must remove any tendency to consider the taxpayer a “tax evader who has not yet been discovered”, and at the same time make its behavior more efficient, not only those relating to financial administration but also those relating to the efficient use of public resources collected with taxation. The taxpayer, on the other hand, must fully internalize the collective benefit that derives from the payment of taxes (in terms of provision of public goods and services). These, and no others, may be the pillars of a new Fiscal Pact between the state and citizens, which has long been evoked, at times hinted at, but not always pursued as a true objective towards the realization of which mobilize all available energies ”.
Structural reward mechanism for loyal taxpayers
A fundamental element of the new fiscal pact between the State and citizens, it is underlined in the draft of the final document, “is a structural reward mechanism for loyal taxpayers, which has not been adequately implemented, to cite just one example, in the case of the Synthetic Indices of Tax Reliability (Isa) ». The committees recommend “more binding mechanisms, which include the granting of forms of certification of compliance with tax obligations on the basis of which benefits are automatically recognized, such as, by way of example, reductions in the terms of control and assessment and tax refund times” .
Managerial revolution for collection activities
The sanctioning system, it is noted in the draft of the document, “should explicitly exclude cases of failure to pay by mistake or due to a serious lack of liquidity”. The collection activity, he points out, «must undergo a real“ managerial revolution ”, capable of overcoming the purely formal approach and turning towards a management of the production process entirely focused on efficiency and effectiveness».