Spontaneous prevention and emergence, to combat tax evasion with different means than traditional assessments. Boost to investments, the internationalization of Italian companies and competitiveness with specific fiscal measures. These are the key points of the new policy act of the Minister of Fiscal Policies 2018-2020 of the Economy Pier Carlo Padoan, addressed to all bodies of the financial administration, from the Revenue Agency to Finance, a series of guidelines in which strategies, political, organizational and governance priorities of the tax administration are indicated, also in the light of the studies of the OSCE and the International Monetary Fund. “In the first place, among the areas of action, the need to continue with an integrated strategy to favor spontaneous compliance and strengthen the prevention and fight against tax evasion and fraud”, reads the 16-page document. Document in which concepts such as digitization, simplification and "voluntary compliance" stand out to reduce Italy's 'tax gap', the gap, structurally high in Italy, between the taxes actually collected and those that would be registered in a regime of perfect tax compliance . Everything revolves around the Revenue-Collection Agency, the new name of Equitalia, but also on the coordination table set up this year to strengthen synergies (and avoid duplication) between the ministry, the tax agencies and the Guardia di Finanza. And therefore the approach will be “coherent and unitary” towards those who decide to join the instruments of enhanced cooperation with the tax authorities: for businesses, with an eye to internationalization, the Mef is once again focusing on preventive agreements this year. For merchants and self-employed workers, the new tax reliability indices are continued to encourage "greater compliance with the declarations of small and medium-sized enterprises and professionals". And to prevent offenses, prevention tools will be strengthened. In short, the strategy is "a renewed tax-tax payer relationship based on an ex ante rather than ex post comparison". And it also passes through the lever of IT tools. Padoan asks the administration to "fully implement electronic invoicing between private individuals and the receipt lottery", and to take care of the "interoperability and connection between the various administrations", making 'talk' more between them , the respective IT systems and databases, rationalizing and simplifying internal procedures and the relationship between the tax authorities and citizens. And again in a preventive perspective, “joint initiatives to strengthen analysis activities will be intensified.
