Novita sono state introdotte con riferimento all'addizionale regionale sull'imposta sul reddito delle persone fisiche (IRPEF
) e all'imposta sul reddito delle attivita produttive (IRAP): per entrambe viene infatti riconosciuta la facolta per le Regioni di manovrare le aliquote entro il tetto massimo fissato dallo Stato Quanto alia possibilita di istituire tributi propri, essendo sottoposta al divieto di doppia imposizione sul medesimo presupposto, la portata delle previsione viene vanificata nella sostanza: il tributo piu rilevante sara forse la tassa automobilistica regionale, laddove gli altri tributi propri previsti dal decreto saranno di poco conto dal punto di vista del gettito.
all'Ire: modifiche strutturali dell'imposta personale negli ultimi dieci anni", Working Paper SIEP n.314.
(36) The central government controls the main bases for lower levels' taxes, IRAP, IRPEF
and ICI, with local tax autonomy confined to the rates levied.
In particular, it establishes the regional share to the national VAT and it indicates the range of increase of the tax rate (from 0.5 to 0.9%) of the surcharge on Irpef
, the national personal income tax, and of the regional share on the excises on gasoline.
Reduction of personal income tax: the statutory rate of the second bracket of the personal income tax (Imposta sui redditi delle persone fisiche, IRPEF
) covering incomes of L 15-30 million, will be reduced from 27 to 26 per cent.
The salient features of the 1997-98 tax reform are: a) the introduction of a new regional tax on production activities (Imposta regionale sulle attivita produttive, IRAP) with the abolition of a number of excise duties, capital taxes and health contributions; b) The revision of the personal income tax (Imposta sui redditi delle persone fisiche, IRPEF); c) The reorganisation of the rules governing the taxation of capital income; d) The introduction of a two-tier system for corporate taxation (Dual income tax, DIT); e) The change in the VAT regime.
- Personal income taxation (Imposta sui redditi delle persone fisiche, IRPEF).
Little effort was made in the years immediately preceding or following the reform to adapt the tax administration structures to the almost fivefold jump in the number of taxpayers subject to the newly created IRPEF compared with the pre-reform personal income tax (imposta complementare).
Finally, the rate schedule is very progressive compared with other countries, especially over the range of incomes up to 150 per cent of the average production workers' income [ILLUSTRATION FOR FIGURE 26 OMITTED].(136) The relative steepness of the tax curve largely mirrors substantial revenue losses from tax evasion and avoidance making for a small tax base and correspondingly high tax rates.(137) There are currently 2.5 million personal companies, generating only L 14.2 trillion - less than 1 per cent of GDP - of tax revenue through IRPEF and the local income tax (ILOR).
The increase in the tax ratio owed much to the interaction between high inflation and steeply progressive income tax rates (IRPEF
).|45~ Social security contributions, heavily tilted towards employers' contributions, exceeded the EC average as a proportion of GDP, while being lower than in Germany and France.
The elasticity of revenues from IRPEF since 1981 fell as a consequence, but remained high at 1.5.
During the 1980s, VAT rates have been reduced in number and so have rates at which personal incomes subject to IRPEF. Under EC guidelines, the number of VAT rates would need to be reduced further to two, while many excises would be eliminated.