The demented Taxation (1995)

This content is also available in: Italian

This Eurispes dossier on taxation in Italy highlights the contradictions and distorting effects of the mechanisms of our tax system. In modern economies, the tax system should be simple and efficient and pursue objectives of fairness and development. The comparison with other countries confirms that our tax system is far from these features. In fact, our tax system continues to be managed with the prevailing intention of draining resources to contain the imbalance of public finance. This has so far prevented a real reform of taxation and has led to further increases in the tax and contribution burden, now well above the EU average, in the number of taxes and to a progressive decline in the quality of taxation. Taxation is still heavily unbalanced towards direct taxes. In recent years, there has been an increase in the use of new taxes, often abstract, adopted by means of disjointed and temporary measures that only generate temporary revenue, as well as being misleading, such as advance payments, tax advances and exemptions. The eighteen chapters of the study take stock of: the list of taxes, the tax calendar, the main tax measures, tax rebates, outdated tax laws, the capacity of the tax authorities to collect taxes, taxes on luxury, taxes on taxes, the affair of the basic medical care tax, the VAT jungle, taxes on capital, procedures and traps, the taxation of real estate, the impact of taxation on businesses, the car between bureaucracy and taxation, the retail sector, the innovative tertiary sector, craft enterprises, agriculture and double taxation¸ and finally, interviews with experts.

This content is also available in: Italian

Index

This content is also available in: Italian

Contents

 

Introduction

 

Chapter 1

The demented IRS

List of taxes

Tax calendar

The census of the main tax measures

The list of tax discounts

 

Chapter 2

Mildew grows on IRS laws

 

Chapter 3

Taxes cost the IRS dearly when it can collect them…

 

Chapter 4

Luxury taxes are luxury taxes…

 

Chapter 5

Taxes on taxes

 

Chapter 6

The tax is there but not to be paid

 

Chapter 7 VAT

The VAT jungle

 

Chapter 8

The Babel of taxes on capital

 

Chapter 9

Mind-blowing procedures. The five traps

 

Chapter 10

The house between perverse fiscal overdose and regulatory tangles

 

Chapter 10

Industry: the drain on business

 

Chapter 12 Car

The car between bureaucracy and tax burden

 

Chapter 13 Banks and finance

Banks and finance. Crossed problems

 

Chapter 13

Trade between levies and obligations

Chapter 15 Innovative services

The innovative tertiary sector in the fiscal magma

 

Chapter 16

Craft enterprises: absurd accounting mark-ups and the rest

 

Chapter 17 Agriculture and double taxation

Agriculture and double taxation

 

Chapter 17

A word from the professionals

 

This content is also available in: Italian


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