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According to the latest European Parliament report, Italy holds the record fortax evasion and contributory; the late payments owed to the state each year amount to 190.9 billion euros; followed by Germany, with 125.1 billion, and France, with 117.9 billion. And what are the activities in which evasion is greater? They are those, even for the average amounts per transaction, of the direct provision of services to households, transactions that are subject to a strong direct and indirect tax burden (Irpef, contributions and VAT).
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I NODI
It is a fact known by the Tax Agency, on whose data we analyze the 2018 income declared in 2019, from which it can be inferred that 74% of the more than 41 million registered pay a very low rate, so much so that 43.88% declare income from zero or even negative, to € 15,000 gross per year (an average of less than € 7,500 per year to live) and pays only 2.42% of all personal income tax to the tax authorities, while others 13, 84% pay 6.56%; means that almost 60% of Italians (57.72%) pay, net of the Renzi bonus, 8.98% of the personal income tax, that is, 15,400 million out of a total of more than 170, which is equivalent to only 442 euros on average for each of the 34.84 million citizens. To guarantee health and social assistance to this 60%, the remaining 40% must “donate” more than 110 billion (50 for health and 70 for social assistance), which mainly affect just over 13% of Italians who declare Income exceeding 35 thousand euros gross per year and paying more than 60% of taxes. In practice, more than half the country is dependent on someone (it looks like a developing country) and is certainly not taxed.
And what is our government doing to combat tax evasion? Instead of operating with the contrast of interests in these segments, it relies on the receipt lottery used in Brazil and Portugal, not really beacons of financial science, and invents reimbursement. In addition, regardless of the additional costs involved in the use of electronic money, it establishes that we can use cash for a maximum of € 1,999 (previously € 2,999) until December 2021, and from January 1, 2022 to € 999, the figure lowest in Europe.
HOW DOES IT WORK
To obtain reimbursements (cashback the money back) it is necessary to carry out at least 50 transactions in the semester to have a maximum transfer of 150 euros to the current account with an expense of at least 1,500 euros every six months; With 100 operations and 3,000 euros spent, you can reach 300 euros per year. All expenses made in physical stores with credit cards, debit cards or electronic tracking, QR Code, App and Smartphone Wallet are fine. Payments in online stores are excluded. But beware: the maximum return per transaction will be 15 euros.
Last but not least, it is expected that if the allocated resources are not enough to give reimbursements to all, they will be “proportionally reduced”. But how much does the refund cost us? The State has allocated 1,750 million euros for 2021 and 3,000 million euros for 2022. In addition, a tax credit equivalent to 30% of the commissions paid by merchants has been active for months, which on average are around 1 -1, 1% on operations over 10 euros in general, equivalent to a cost of 180 million; in total about 2 billion in the first year and 3.3 billion in the second.
The fact is that more than half of these operations were already carried out with electronic money, so more than half of the money is given away. Where, on the other hand, is the tax evasion of personal income tax and VAT hidden more? In Italy there are more than 25 million families who buy a series of services and jobs for the house, domestic help, repairs, etc. where there is a direct relationship without intermediaries between the family and the final provider; who are these providers: they are, in addition to the regular self-employed, a platoon of irregular workers, doubles, assisted by social safety nets, unemployed, illegal immigrants and others, estimated at about 4 million “undeclared” (Istat data) who they also make ruthless and unfair competition against regular customers. Multiply the number of families by 3 or 4 interventions a year and at least 100 million “VAT evasion” services come out (more than 100 billion compared to the hypothetical 26 of cashback) to which are added the services performed by the habitual that also turns black competition and competitiveness.
THE ADVANTAGES
Let’s take a worker who earns 1,400 euros a month and who has to whitewash the house (such as plumbing, electricians, upholsterers, mechanics, body builders, etc.); cost of the intervention € 1,000; the national script is already standard: “If you want the invoice it is 1,220 euros but if you do not need it because in Italy it is not deductible or if they make you deduct the discounts in 10 years – nonsense of the bureaucracy – the cost I can do it to 900” ; Immediate net profit without tracking 320 euros. Now that Italians are neither fiscal heroes nor idiots, the choice is obvious: “Let’s make 900 euros.” The supplier does not pay taxes, VAT, social contributions and lives at the expense of those who pay taxes while the head of the family, with the 320 euros saved, buys something else for the children and for the house. For this operation, the cashback would allow you to benefit from 15 euros (against 320 or more).
THE PROPOSAL
The only serious proposal is to introduce the “interest contrast”: during an experimental period of 3 years, all families can deduct 50% of the expenses incurred with the regular electronic invoices (cross tax codes) in the tax deduction of the year . limit of 5,000 euros per year for a family of 3 members that increases by 500 euros for each additional member; in case of disability compensatory measures are foreseen (quota of nurseries, dining rooms, etc.) The deductible works / services are: house maintenance (plumbing, electricity, building, upholstery, furniture), maintenance of cars, motorcycles and bicycles, small domestic help. Results: a) the family saves 2,500 euros of personal income tax (it is like paying for work, VAT included, at 50% which is a nice competition for illegal immigrants) which is equivalent to a fourteenth month’s salary for incomes of up to 35,000 euros supposes a 50% reduction of the tax wedge; b) irregularities are drastically reduced, a virtuous circle begins and the chain that black throws at black is broken; This is perhaps the greatest result of the entire operation: legality is reaffirmed. c) the State improves tax and pension collection by between 10 and 15% (VAT evaded in 8 out of 10 invoices), which out of about 190 billion add up to 19 billion because the taxes deducted by the family are paid by the provider, contributions and VAT included. For a country with high tax infidelity, the contrast of interests and the reintroduction of job vouchers to combat the undeclared micro-subway is the only serious possible solution: why not experiment with it?
Alberto Brambilla
President of the Study Center
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