Irpef, the Finance Committees of the Chamber and the Senate “agree that the structure should be substantially redefined” with the objectives of “simplification and stimulation of growth” with, in particular “the lowering of the effective average rate with particular reference to taxpayers in the of income 28,000-55,000 “. This is what we read in a draft of the possible conclusive document of the Irpef survey of the Commissions proposed by presidents Luigi Marattin and Luciano D’Alfonso.
Indeed, the Commissions “agree that the Irpef structure should be substantially redefined, in accordance with the aforementioned general objectives of simplification and stimulation of growth, adopting in particular the following specific objectives: lowering the effective average rate with particular reference to taxpayers in the income bracket 28,000-55,000, the change in the dynamics of the effective marginal rates, eliminating the most abrupt discontinuities “.
“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 an exempt minimum without obligation to declare taxpayers who fall below the relative threshold should be envisaged. This exempt minimum should preferentially 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, if the cost of this intervention were to be incompatible with the balance of public finance, it should be introduced with the sole purpose of reducing the bureaucracy tico on taxpayers “.
As regards the tax expenses relating to the consumption of particular goods or services, the Commissions, as stated in the draft of the document, “consider it essential that the draft law contains the necessary premises for an action aimed at achieving three objectives: a reduction their number; a simplification of the system; the finding of resources to be allocated to the achievement of the objective of reducing the effective average rate, in particular on the current third bracket “.
The methods by which to achieve the aforementioned objectives, he notes, “are identified as follows: the elimination of those fiscal expenses whose average per capita benefit (ie the number of beneficiaries) is lower than a specifically determined threshold; the transition (complete or partial) of the complex of concessions on the side of public expenditures, establishing a voluntary mechanism for the direct disbursement of the benefit – against payment with traceable instruments – with the aid of the technological tools available; a gradual and selective reduction of the percentage amount of the benefit “.