L'Europa e la riforma fiscale nazionale

Abstract

The forthcoming approval of the Italian tax reform marks typically national intentions and patterns. The reform, in fact, limits national responsibility for the harmonisation of vat, focusing on rates, whereas national responsibility for the future implementation of the European directive on reduced rates is lacking. National intentions on vat implementation then focus on tax reactions to evasion and avoidance without accompanying them with specific solutions. Comparative experience is also not taken into account for the progressivity of personal taxation, which remains differentiated in the European field. Instead, the choice of regulating capital income independently of personal taxation appears to be constant in the European experience. albeit with different rates. Constant and shared in the European sphere, then, is the national choice to accentuate the link between business income and the result of the civil balance sheet. In the same way, the regulation of corporate taxes is still a subject of wide European competition, in particular due to the different economic impact of the national rates adopted. On the other hand, any attention is lacking to a tax such as inheritance tax, whose limited tax incidence in Italy accentuates the interest for European taxpayers to locate in our country. Thus, the Italian tax regime fuels a European tax competition made evident by the large rate differential that differentiates Italian inheritance tax choices from those of other European states.