There are about fifteen million Italians with a tax debt of up to 30,000 euros, the “harsh taxed” ones thought by the leader of the League, Matteo Salvini, evoking a new tax amnesty. They are a large mass, about 97% of taxpayers who have pending debts with the tax authorities, even if most of the ascertained evasion comes from that 3% with the highest debts. The audience is very large, but it is difficult to say how many may find a new amnesty attractive. In any case, hardly anyone believed what happened up until last year.
The scrapping
The first scrapping, that of 2016, was aimed at 1.5 million taxpayers and was supposed to bring in 17.7 billion, but 8.2 entered. From that of 2017, which concerned 800 thousand citizens, 8.5 billion were to arrive, and 3 were collected. That of 2018, aimed at 1.4 million taxpayers, aimed for a collection of 26.3 billion, but 8.6 arrived. The 2023 version has attracted much more interest, even if the outcome is not obvious. The «quater» scrapping was more convenient, allowing the debt installments to be spread over a longer period of time, and above all it allowed for the amnesty of the previous amnesties. Those who had joined the first scrapping and then stopped paying the installments were able to return to the last amnesty. Thanks to this, by the deadline of 30 June last year, almost 4 million applications for membership had arrived at the Revenue Agency, double those expected.
The installments to pay
It remains to be seen, however, who will pay the installments. The first two expire in October and November, each of which is equal to 10% of the «defined» amount. The announcement of an amnesty, which in addition to the rebate of penalties and interest would also provide for the cancellation of a part of the debt, certainly doesn’t help. The majority of unfaithful taxpayers, moreover, are structurally repeat offenders.
previous debts
More than 7 million Italians, just to get an idea, every year, and for years, receive at least one tax bill for unpaid past debts. The system, moreover, up to now has always had a very lenient eye on the crafty tax authorities. For example, by expanding the possibility of paying in installments of the amounts due (today debts of up to 120 thousand euros can be paid in installments upon simple request), or by readmitting defaulting debtors to the plans. So much so that the Court of Auditors, in the equalization judgment of the 2022 Budget, highlighted the “instrumental and dilatory use” of installments by taxpayers, and now the government has put an end to the game. Italians owe the tax authorities a monstrous figure, which at the end of last year amounted to 1,153 billion euros. This is the “residual accounting load”, against the tax bills issued, which is found in the belly of the Revenue Collection Agency.
The difficult recovery
Except that 90% of this sum is considered difficult, if not impossible, to be recovered by the Agency itself. There are 156 billion of debts belonging to bankrupt companies and sole proprietorships, for which minimal collection possibilities are estimated, as well as for the 168 billion of tax bills borne by deceased subjects and ceased companies, from which nothing will be recovered . The same fate for 136 billion of debt on the shoulders of subjects who, following the checks, were found to be “no property”. Then there are 515 billion of sums due for which precautionary or executive actions have been initiated. Among these, 328 billion belong to the so-called “large debtors”, those with outstanding debts exceeding 500 thousand euros. Also for these receivables, the Agency has zero collection prospects. Sums which however remain in the public budget, and which for the creditors represent a component of the assets, except for their progressive annual devaluation (in the last eleven years they have been reduced by 800 billion). Of all tax debts, in the end, only 10%, 114 billion, are considered realistically collectible. Whether it is with the ordinary collection activity, with the amnesties or the amnesty proposed by Salvini, however, they will not bring additional revenue into the state coffers.
2023-07-16 20:07:46
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