In the last 45 years, says the Office of studies of the CGIA, including shields, agreements, amnesties, amnesties, etc., the Treasury has grossed 131,8 billions of euros (values revalued to 2017).
Considering the revenues of the individual measures updated to 2017, the most "advantageous" operation for the state coffers was the tax amnesty introduced in 2003 which allowed the tax authorities to collect 34,1 billion euros.
Equally significant was the fiscal-currency one which in 1973 opened the long season of amnesties in our country; this measure, launched before the tax reform that introduced the personal income tax, made it possible to collect 31,6 billion euros.
Even the amnesties applied in the 80s were particularly “generous”: between the tax and building amnesties between 1982 and 1988, the State benefited from 18,4 billion euros.
Finally, it should be noted that voluntary disclosure (ie the emergence of capital illegally brought abroad) was included by Istat among the list of the main amnesties introduced by the Italian legislator. In recent years (2015-2017) this measure has resulted in revenues of € 5,2 billion.
"Given that the application of any tax amnesty is, in our opinion, immoral and ethically unacceptable - comments the coordinator of the CGIA Studies Office Paolo Zabeo - it makes sense to introduce it only when a reform is envisaged that completely rewrites the relationship between the tax authorities and the taxpayer. If, as it seems to be understood, the new government intends to initiate the dual tax in a relatively short time, the introduction of the so-called fiscal peace would be justified, because it would allow the tax disputes currently on the table of tax judges to be eliminated once and for all " .
The CGIA Studies Office emphasizes that the proceeds reported in Tab. 1 are those of each year and do not refer only to a particular type of amnesty. In fact, the receipts relating to each measure tend to be distributed over several years; however, in this elaboration they were ordered according to the annuity in which the legislator introduced them. Furthermore, it should be noted that the amounts have been obtained from the national accounts which, according to the imputation rules, are almost in line with the actual collection (see provisions envisaged in Sec 2010 point 4.150).
"In order to simplify relations with the tax authorities and reduce the possibility of evasion - states the Secretary of the CGIA Renato Mason - we need to lower taxes and reduce the number of tax obligations that, however, are likely to increase again. We must not forget that the most penalized by this situation are the small and micro companies that, unlike the larger ones, do not have an administrative structure able to take on themselves all these tasks. "
From CGIA they know that with the scrapping of tax records last year the tax authorities collected 3,9 billions of euros. A one-off measure that has served to restore a little 'oxygen to our public coffers and to "swell" the results of the fight against tax evasion, despite the successes of recent years, still remain lower than expected, given that tax evasion amounts, according to estimates by the Ministry of Economy, to 110 billions of euros a year. Result in line with the calculations made by the CGIA.
According to the artisans of Mestre, in fact, the unobserved economy (given by the sum of the added value attributable to the underground economy and illegal activities), in 2015 (the last year in which the data are available) produced 207,5 billion euro of taxable income subtracted from the tax authorities, resulting in a tax evasion of approximately 114 billion euro per year. For every 100 euros of revenue collected, due to the fiscal infidelity of the Italians, at the national level the treasury loses 16,3 euros. The territorial differences are evident: while in Calabria evasion is 24,7 per cent, in the Autonomous Province of Bolzano it is 12,4 per cent; the lowest level in Italy.
In this analysis, concludes the CGIA, the amount of taxes evaded at the regional level has been estimated by applying to the undeclared value added a coefficient determined by the ratio between the tax revenue and the added value deductible from the national accounts net of the economy not observed.