According to the latest data presented by the Ministry of Economy and Finance (2018 year), individuals (artisans, traders, freelancers) have declared an average income equal to 25.290 euros, while partnerships (Snc, Sas, etc.) 34.260 euro.
As for the employees, on the other hand, those who are employed in the activities of the former receive on average 9.910 euros, while the workers employed by the second 13.850 euros (MEF, "Analysis and statistics on 2018 tax declarations: sector studies and personal income tax for prevailing income", Press Release 105, Rome, 30 May 2019). the coordinator of the Studies Office of the CGIA Paolo Zabeo:
"Finally we clarify a point: the thesis that entrepreneurs earn less than employees is completely groundless. Supported in particular by the trade union world, this argument has been elaborated by some commentators who in the past have incorrectly compared the average incomes of employers, including those of individual companies that do not have employees, with those of employees , including in the latter also the salaries of subjects with high incomes, such as senior public and private managers. Objective of this operation? Demonstrate that small business owners are a people of evaders. In reality, by correctly comparing the incomes of micro-business owners with those of their employees, an opposite result emerges that restores dignity to the world of self-employment ".
A truthful operation, the one carried out by the CGIA, which is currently being updated in recent weeks, when a good part of public opinion strongly calls for the application of further restrictive measures against evasion.
"Nobody excludes that even among small traders and artisans there are pockets of tax infidelity that must be absolutely eradicated - says the secretary Renato Mason - another thing, however, is to speciously argue that we are faced with two categories made up of inveterate tax evaders . Things are different and the data from the tax returns of small businesses and self-employed workers show, at least in the North, that generalizations are always unfair and wrong ”.
- Strong income differences between North and South
From the analysis of the 2018 tax returns, in fact, it emerges how small entrepreneurs (sole proprietorships) and self-employed workers declare on average 37.470 euros in Trentino Alto Adige, 36.070 euros in Lombardy, 31.700 in Friuli Venezia Giulia, 31.070 euros in Veneto, 31.020 in Emilia Romagna, 28.640 euros in Piedmont and 28.630 euros in Liguria.
“I remember - concludes Paolo Zabeo - that over 70 percent of the artisans and traders have no employees. Well, with an average income level that, despite the economic difficulties, exceeds 30 thousand euros in the North, how much of their income would they hide from the tax authorities? "
On the contrary, the situation in the South, where income levels are very low, is the opposite. In some areas of the South, in fact, doing business is increasingly difficult and for many the use of evasion allows you to recover liquidity to keep the business alive. In fact, in the south, the average income declared to the tax authorities by the self-employed and small entrepreneurs is very low. If in Campania it is equal to 13.340 euros, in Puglia it amounts to 12.810 euros, in Sicily to 12.640 euros and in Calabria only to 6.120 euros.
- The evasion amounts to 113 billion per year
In 2016 (most recent data) the estimated evasion in Italy was 16 per cent. This means that for every 100 euro of revenue collected by the tax authorities, 16 remain illegally in the pockets of the tax evaders. In absolute terms, on the other hand, 113,3 is the billions of euros that were withdrawn from the treasury in that year.
At the territorial level the realities most at risk are those of the South: in Calabria the evasion estimate is at 24,2%, in Campania it is at 23,2%, in Sicily at 22,2% and in Puglia at 22 per cent. In the regions of the Center-North, on the other hand, the situation causes less concern. In fact, in Veneto the rate of evasion stands at 13,8 per cent, in the Autonomous Province of Trento and in Friuli Venezia Giulia it falls to 13,3%, in Lombardy to 12,5%, up to 12% in the Autonomous Province of Bolzano.
From the CGIA they let know that in this elaboration the amount of taxes evaded at regional level has been estimated by applying to the submerged added value of each region a coefficient determined by the ratio between the tax revenue and the added value deducible from the national accounts, net of unobserved economy (The unobserved economy (given by the sum of the added value attributable to under-declarations, irregular work and illegal activities), in the 2016 (last year in which the data are available) produced 209,8 billions of euros of tax deducted from the tax , giving rise to a tax evasion of just over 113 billion a year. Due to the Italians' tax infidelity, for each 100 euro of revenue collected, the national tax authorities lose 16 euro).
- But to evade are the little ones?
“Admitted and not granted that the evasion is attributable almost exclusively to small economic operators - concludes Renato Mason - how can we explain that in the last 10 years the number of artisans and small shopkeepers has dropped by 160 units? If you make good money and pay few taxes, how is it possible that the number of these activities has collapsed? "
Beyond the provocation, it is clear that the world of tax evasion / avoidance in Italy is much more complex than is superficially described by many observers. If the bartender or plumber does not issue the receipt or tax receipt, the end customer notices this and is able to report the infringement. What power of interdiction, on the other hand, faces the evasion of the big multinationals of the web that, according to the International Monetary Fund, subtract from the Italian tax authorities 20 billion euros a year?
And again. After the scandals of "Panama Paper" and the "Falciani list" - where a very large group of fixers, financiers, public managers, big entrepreneurs, celebrities from the entertainment world have illegally transferred tens and tens of billions of dollars in tax havens of all the world - how many honest citizens have been indignant at the legislative measures applied in recent years (such as voluntary disclosure) which have allowed many of these subjects to "heal" their position towards the Italian tax authorities?
And even if we cannot speak of evasion, because the public opinion is never shocked by many Italian holding companies (FCA, Eni, Enel, Ferrero, Telecom, Saipem, Luxottica Group, Illy, etc.) that for some years now have moved the main registered office, or a subsidiary, to the Netherlands to also benefit from the tax advantage offered by this country?
- Artisans and traders are not opposed to payment by electronic money
The Conte bis government seems increasingly willing to counter the use of cash, supporting the thesis that there is a close correlation between the high circulation of paper money and tax evasion. The hypothesis to the study of the new executive seems to be that of encouraging electronic payments, through the granting of an annual tax deduction compared to the total value of the transactions carried out by the cardholders.
Thanks to this tax discount, the number of debit or credit card transactions should increase substantially at the expense of cash and, consequently, favor the reduction of the "black". Obviously, all economic operators will have to allow payment, which is already in force by law since 30 June 2014, but not yet widespread, since the economic sanctions have not yet been defined for those who refuse to accept the electronic money.
The reason for the non-definition of the sanctions must be sought in the impossibility of finding an agreement between the Government and the Italian banking system on the cost of the commissions. To date, the latter is among the highest in Europe: transactions of a very small amount unacceptably affect the portfolios of artisans and merchants. If the Government manages to "impose" the elimination of commission costs, at least for payments up to 30 euros, we are sure that artisans and traders can only facilitate transactions with electronic money.
- The tax department has all the tools to find evaders and continues to do so many checks
The approximately 110 billions of tax and contribution evasion reported by the Ministry of Economy and Finance are almost stable since at least 10 years, while in the same period the financial administration has seen a significant increase in the number of tools available to counter those who evade tax .
In summary, the main measures are:
- abolition of banking secrecy;
- obligation to report to UIF (Financial Intelligence Unit) monthly transactions exceeding 10.000 euro;
- ISA (Synthetic Reliability Indicators);
- checks against the failure to issue receipts and receipts;
- redditometro;
- communication of periodic liquidation VAT information;
- 117 (public utility number of the Guardia di Finanza);
- Serpico (super brainy that records tens of thousands of information per second, comparing tax returns, insurance policies, land registry, state property, motorization information, etc. of all tax payers)
- methods of control of SMEs and self-employed workers;
- limit to the use of cash up to 3.000 euro;
- split payment;
- electronic invoice;
- reverse charge.
Finally, with regard to controls, verifications and assessments, in the 2018 the Financial Administration sent letters of 1.900.000 for the activation of compliance (requests for clarifications on detected or potential irregularities).
Furthermore, the following were performed:
- almost 152.500 ordinary assessments (verification of the reliability of the declared income) towards companies;
- almost 252.000 automated partial checks (review, based on certain elements, of other forms of undeclared income);
- almost 531.000 instrumental checks (on tax receipts, receipts, invoices and transport documents) carried out by the Guardia di Finanza.