Grow the tax revenues in the first half of 2013, which reached 197 billion (+3,1%) following the juridical accrual criterion. The dynamics of revenues - reports the Ministry of the Economy - can be attributed to an increase in direct taxes (+8,7%) greater than the reduction in revenues from indirect taxes (VAT -5,7%). The proceeds from the fight against tax evasion also did well, up 9,9% compared to the same period last year.
In more detail, among the direct taxes, revenue recovery stands out IRES, up by 35,3% (+3,4 billion) also due to the effect of substantial payments made by large taxpayers. The increases were also very positive: in the substitute tax on withholding taxes, interest and other capital gains of +23,0% (+1,1 billion), in the substitute tax on capital gains and capital gains (+844 million) , of the substitute tax on the value of pension fund assets (+440 million) and of the substitute tax on the mathematical reserves of the life business (+808 million).
Also noteworthy is the revenue from the substitute tax on the realignment of the balance sheet values relating to intangible assets, which increased by 2,2 billion compared to the corresponding period of 2012.
Again with reference to direct taxes, the increase in revenue Personal income tax (+2,0 billion) was driven by increases in withholding taxes on public sector employees (+3,9%) and by self-liquidation payments (+90,3%). For the latter, for the purposes of a homogeneous comparison of the 2013 results with respect to last year's data, it should be noted that the revenue for the first half of 2012 did not include the payments from natural person tax payers as well as from those who adhere to sector studies.
On the other hand, withholding taxes on the income of private sector employees (-0,4%) and self-employed workers (-6,3%) decreased slightly.
Among indirect taxes there is a decrease in revenue VAT (-2,8 billion), which reflects the reduction in revenues deriving from the component relating to internal trade (-2,3%) and the levy on imports (-22,3%). However, if in the period January-June 2013 the VAT revenue drops by 5,7%, with reference to the month of June alone compared to the same month of 2012, the variable marks a +4,5%, showing the first trend reversal since December 2012.
Revenues relating to the production tax on mineral oils (-2,5% equal to -274 million) and to the tax on tobacco consumption (-6,5% equivalent to -350 million) were also down, partly due the spread of electronic cigarettes.
In contrast, the trend of the new stamp duty, as amended by decree 201 of 2011, which ensured a revenue growth of 37,4% (+1,3 billion).
The revenues deriving from the verification and control activity amounted to 3,6 billion (+329 million equal to +9,9%), confirming – underlined the Treasury – the effectiveness of the action to combat tax evasion.
