Amounted to eur 88.1 billion, over three times the magnitude of the maneuver (27 billion) launched by the government, with the revenue diverted from the public budget on average over the period 2010-2014. Is the total estimate of the gap in the personal income Tax from self-employment and enterprise, Ires, Vat and Irap, which is contained in the Report on tax evasion and the underground economy prepared by the Commission established with the decree of the minister of Economy, chaired by Enrico Giovannini and composed of representatives of public administrations, central and local, as well as subjects coming from the academic world and the institutions.
“the average for the period 2010-2014, one reads in the report – the overall gap amounted to eur 88.1 billion, of those 12,4 are attributable to the component due to omitted contributions, and errors in the compile statements. Therefore, the gap resulting from the complete concealment of the taxable base and/or the tax amounted to 75.7 billion euros”. The Report considers the “tax gap” as the gap between taxes actually paid and taxes that the taxpayers would have had to pay in a regime of perfect fulfillment of the tax obligations provided by legislation currently in force, as a “proxy” for tax evasion.
In detail, if you analyse the gap for the type of tribute, it is observed that the higher amount is attributable to Vat, which is record a value of 39,5 billion euros. Overall, on average, for the years 2012 and 2013, we observe a gap equal to eur 108.7 billion, of which 98,3 billion of missing tax revenue and 10.4 billion of missed revenue contribution.
From 2012 to 2013 the increase in non-tax revenues amounted to 2.5 billion euro, while the dynamics of the gap concerning the income from contributions recorded a slight decline (about 280 million euros). Only for years, tax years 2012 and 2013 is measured the tax gap for all the main taxes considered, and is equal to an average of 98.3 billion euros per year. In detail, the tax gap personal income Tax from self-employment and enterprise, Ires, Vat and Irap amounted to eur 89.8 billion in average in the period 2012-2013. To this estimate should be added to the approximately € 3.9 billion of the personal income Tax for the employee work is irregular, and approximately eur 4.6 billion of the Imu to real estate different from the main house.
On average it is the amount of income from contributions dealt with amounts to 10.4 billion euro, of which 8 billion paid by employers and 2.4 billion paid by the employees. The report also analyzes the media’s propensity to ‘gap’, which in the years 2010-2014 Ƒ was equal to 34.2%, of which 29.4% of the due to the concealment of the base, and the tax and 4.8% due to non-payments and errors.


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