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DAL GOVERNO VIA LIBERA AL DISEGNO DI LEGGE-DELEGA PER LA RIFORMA FISCALE


Nella seduta del 5 ottobre 2021 è stato approvato dal Consiglio dei Ministri il disegno di legge-delega per la riforma fiscale. I principi cardine che guidano la riforma sono 4: lo stimolo alla crescita economica attraverso una maggiore efficienza della struttura delle imposte e la riduzione del carico fiscale sui fattori di produzione; la razionalizzazione e semplificazione del sistema anche attraverso la riduzione degli adempimenti e l'eliminazione dei micro-tributi; la progressività del sistema fiscale, seguendo i dettami costituzionali che richiamano un principio generale di giustizia e di equità; il contrasto all'evasione e all'elusione fiscale. Le principali riforme: riforma dell'Irpef e delle imposte sostitutive fondata su due pilastri che sono il completamento del sistema duale e quindi la distinzione tra redditi da capitale e redditi da lavoro e la riduzione delle aliquote effettive che si applicano ai redditi da lavoro. riforma del catasto con l'obiettivo di far emergere immobili e terreni non accatastati. riforma dell'IVA con l'introduzione di semplificazioni e di misure finalizzate a contrastare evasione ed elusione. riforma dell'IRAP con il superamento graduale del tributo.
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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