The soldier financier recovers the taxes

The personnel recruitment system in the initial careers of the Guardia di Finanza

(by Cleto Iafrate) The art. 97 of the most beautiful Constitution in the world - ours - states the principles underlying the organization of the civil administrations of the State. Those military, of course, are no exception.

The article indicates the three fundamental principles:

- the principle of legality, according to which the organization of the State administration must be defined by clear rules that establish its tasks and objectives, binding it to the pursuit of the public interest;

- the principle of good performance, according to which the organization must be such as to guarantee the delivery of efficient public services that meet a criterion of economy. This principle requires, among other things, that each individual administration recruit adequate human resources for the purposes to be pursued and for planned and to be carried out activities;

- the principle of impartialityfinally, it requires that the State carry out its tasks without being responsible for favoritism or discrimination. In particular, advancements within public administrations must follow meritocratic logics, without personal or private interference.

The latest call for tenders for the recruitment of personnel in the Guardia di Finanza in the aspect of its adherence to the principle of "good performance" will be analyzed below.

The recent call for applications for personnel recruitment in the initial careers of the Guardia di Finanza

COMPETITION NOTICE

In reading the competition announcement published last 26 for the recruitment of 965 financiers, the train journey that some time ago the writer shared with an aspiring VFP (Volunteer in Fixed Stop) comes to mind.

The journey was not boring at all, because he conversed all the time.

The aspirant wanted to be a financier and for this he was joining the Army. He explained that a law of 2004 - approved the day after the abolition of compulsory military service - in order to encourage enlistment in the Armed Forces, it provided for a reserve of places in competitions in the Police Forces to VFPs who have matured a minimum period of stay in the Armed Forces.

He confided in a whisper that in his mind the abbreviation VFP was not the acronym of "Fixed-line Volunteer". For him VFP meant: "Voglio Fare the Poliziotto ".

He was very sure of himself and wanted to talk only about matters relating to the duties and activities of the Guardia di Finanza. While the writer was talking about evasion through "Chinese boxes" he interrupted him abruptly to say: «Yes, however, let's not fossilize. The escape is not only that of "matryoshkas illegally imported from China". And when, soon after, there was a mention of "carousel fraud", he said: "Are you referring to those who get on the rides without paying the ticket?"

All the astonishment was deflated when the aspirant VFP confided that after the middle license he had done for a time the carpenter and subsequently the bricklayer; now he had decided to be a financier. He had great ambitions. He said he would use the credits he earned at the financiers' school to get his diploma and then those he earned at the non-commissioned school to get his degree. He knew his stuff. He was convinced that for the purpose of the military career the specific weight of the degree is very relative, what really matters are the characteristic annual judgments and the reward notes: praise and praise.

I greeted him by wishing him a missile career. After all, if the rules allow it!

In fact, even the last one competition announcement for the recruitment of n. 965 financiers, well 676 reserves places to VFPs who are in possession of the first degree secondary education diploma (the third grade).

Without detracting from the VFP with the eighth grade, which surely in other military Corps will know how to be appreciated and find their rightful place, one wonders: after years spent practicing the use of weapons, to learn the art of combat, to driving tanks and digging trenches, what will be their contribution in the fight against tax evasion.

The recovery of what "taxes" could usefully be assigned?

There are many doubts and many perplexities.

And it is not convincing and does not satisfy the clarification provided in the course of a parliamentary question by Pier Carlo Padoan when he was Minister of the Economy and Finance.

The occasion was offered by the South Tyrolean deputy Albrecht Plangger, who lamented the lack of knowledge of the German military language of the Guardia di Finanza employed in South Tyrol: «The level "D”(Knowledge of the language) good for the mason and for the garbage collector, but not good for a public officer, such as the members of the Guardia di Finanza, who treats very important people"(Question No. 3-01329).

Minister Pietro Carlo Padoan replied: «article 6 of legislative decree no. 199/1995 establishes that, in order to access the “pinned and financiers” role, applicants for enrollment must have a first degree secondary education diploma. However, up to the 1989 it was sufficient, as a requirement for the recruitment of personnel in the initial careers of the Finance Guard Corps, the only elementary school license. Therefore, the General Command of the Guardia di Finanza, which has been consulted, notes that rates of personnel are still in service in the aforementioned role in possession of the elementary license only. Furthermore, in order to guarantee equal treatment among all military personnel participating in internal competitions for junior deputy brigaders enrolled before and after 1989, for access to the places reserved for holders of the bilingualism certificate, a specific level of certification, thus also admitting military personnel with level D to the procedure) corresponding to the elementary license. Ultimately, it seems to me that the criterion adopted remains a criterion balanced to the needs»(Session No. 385, dated 4 March 2015).

Such an answer, although legally unexceptionable, it seems to me in contrast with the aforementioned principle of good public administration performance, which also requires military administrations to recruit human resources adequate to the needs and goals to be pursued.

The financiers, as judicial police officers, tax police officers and public security agents, have the need to perform all the functions inherent to the qualifications possessed. Well, how can it be considered that the adopted criterion is a balanced criterion to the needs.

Let us analyze the criterion in relation to the needs from another point of view.

Given that tax evasion comes in two forms: the so-called evasion of "buoyancy" - the one who evades, would say the Honorable Scoca, "for to satisfy the basic life needs of his own and those to whom, due to moral and juridical obligation, he must provide"- and that practiced by those who "float" aboard luxury yachts. One wonders: from such an enlistment system which evaders benefit from it?

Whose prodest? Whose bono have tax police officers with the fifth grade? Those enrolled until the 1989 will retire not before the 2030 and those who enroll today with the third grade will go there in forty-five years, if public finances allow it.

Perhaps this is one of the reasons why the financiers' unions are disliked by a certain political area?

The identity of the Guardia di Finanza Corps

The identity of the Guardia di Finanza is constantly evolving, once the financiers were "Sleepless lookouts of the border, the most advanced and the most sun", but with the demolition of the borders they found a relocation in the Legislative Decree n. 68 of 2001, which redesigned the role of the Guardia di Finanza, adapting it to the new challenges that Europe imposes on us. The legislator has entrusted the Corps with delicate tasks for safeguarding the economic and financial legality; established that the Guardia di Finanza is a modern military police force involved, together with the Revenue Agency, almost exclusively in the economic and financial sector to protect the economy and public finance (national, European Union and locals).

The financiers, in substance, are engaged in the contrast of the three "E": evasion, avoidance and erosion.

And to fulfill the tasks assigned to them with authority, they must have a high technical and professional preparation. Their professional culture should be higher than that of the Revenue Agency's cousins, as the financiers, in addition to the activity of tax police, also perform judicial police duties; that is, they not only have to "flea accountants", but they must also speak the language of the Public Prosecutor.

And we know how long and arduous it is to become a prosecutor or accountant.

The Revenue Agency - probably within a well-defined strategic framework aimed at pursuing its goals - is making clear choices of method to show itself up to its duties. A few years ago, for example, it hired 1.100 officials, who already graduated in subjects relevant to the position to be filled (mostly in Economics and Law).

And in which direction does the Guardia di Finanza intend to move to adapt its device to the challenges that await it?

Conclusions

It would be advisable for the "sleepless lookouts of the borders", since the borders are no longer there, to decide whether to be soldiers, policemen or verifiers; they can no longer continue to compete with everyone in all directions. The Guardia di Finanza must start running in one direction only, which is the one indicated by the 2001 legislator; that is, the sector of protecting the economy and public finances.

Therefore it would be desirable for the Corps to begin recruiting qualified accounting personnel, better if graduated in Economics or Law, otherwise risks merging (due to redundancy) with other administrations that perform the same functions and with which they compete (Coast Guard, Aeronautics, Navy, Carabinieri and Police).

Such a choice, however, requires a strategy and also a change of direction: not only the rules of recruitment, but also those of training, advancement, the procedures underlying the transfers and the reward and sanction system must be changed. Basically, the choice presupposes a change of mentality.

The exclusive protection of the economy and public finances, in addition to allowing the Body to preserve and defend its identity, would also offer the greatest employment prospects for the future.

Consider that every year about 270 billions of income escape taxation, for a total of about 120 billions of taxes evaded, to which must be added further 60 billions, which represent the cost of corruption.

As is evident, the "harvest is abundant". But are the skilled workers enough?

 

 

The soldier financier recovers the taxes

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