Taxation, report on tax evasion 12.4 billion due to errors – Corriere della Sera

Amounted to eur 88.1 billion, over three times the magnitude of the maneuver (27 billion) launched by the government, with the revenue diverted from the public budget on average over the period 2010-2014. Is the total estimate of the gap in the personal income Tax from self-employment and enterprise, Ires, Vat and Irap, which is contained in the Report on tax evasion and the underground economy prepared by the Commission established with the decree of the minister of Economy and chaired by Enrico Giovannini. “The average for the period 2010-2014 — the report says — the overall gap amounted to eur 88.1 billion, of those 12,4 are attributable to the component due to omitted contributions, and errors in the compile statements. Therefore, the gap resulting from the complete concealment of the taxable base and/or the tax amounted to 75.7 billion euros”. The Report considers the “tax gap” as the gap between taxes actually paid and taxes that the taxpayers would have had to pay in a regime of perfect fulfillment of the tax obligations provided by legislation currently in force, as a “proxy” for tax evasion.

The shortages due to errors

The mistakes you made but also the taxes, declared but not then paid amounted to a total of 12.4 billion for the main taxes (Irpef, Ires, Vat and Irap). This share is worth an average of 1.5 billion in personal income Tax for self-employed persons, 1.3 billion in income tax, 8 billion in Vat and € 1.6 billion in the Irap. The tax gap the Ires (corporate income) sees, instead, the average values of 14 milestones of 2012-13, fall to 10 billion in 2014. The personal income Tax on employees shows a “gap” of about 3.9 billion and is exceeded both by the Irap (€8.5 billion) from both the Imu (eur 4.6 billion). The report also highlights that between 2012 and 2013, the increase in non-tax revenue increased by 2.5 billion. The comparison is not done with the 2014 because it still lacks the figure of the employee’s work irregular. By 4 billion gap for 2012 to 5.3 billion in the 2014: the Imu remains one of the taxes the less beloved by the italians. The municipal tax that you pay on real estate records in 2014, a “pro gap” 27.2%: in practice, more than a quarter of the owners do not pay like they should. The Vat is, however, the sets are most fulfilled and the tax gap oscillates in a range of between the 37.4 billion (2010) and 40.5 billion (2012). In 2014 (last data available) the gap in Vat is approximately € 40.2 billion, a slight increase compared to the previous year (eur 39.2 billion), the 2.5% of Gdp. The indicator that measures the propensity not to pay the tax ranges between 28.4% (2010) and 29.9% (2012). In 2014, the relationship between the gap and the potential tax is approximately 29.7%. With respect to the potential tax gap the total of the Vat grows, starting from 2011, and then remains substantially constant in the next three years.

The tax gap in Italy

The gap overall between the taxes that should be paid and those actually paid came to Italy to share in eur 108.7 billion euro on average for the year: 98,3 billion due to the main taxes, and 10.4 of the contributions. From the document, which referred to the years 2010-2014, indicate that the “pro gap” is highest for the income Tax of self-employment and enterprise: to 59,5%.