The tightening of penal sanctions for tax evasion offenses will bring in revenues of over one billion euros in the three-year period 2012-2014. Instead, 1,4 billion are expected from the Tax Registry. This is what the technical report of the State General Accounting Office indicates in relation to the Government amendments to the bis maneuver. The total revenue obtainable from the new measures would therefore not be sufficient to cover the hole of 3,8 billion caused by the abolition of the solidarity contribution, as intended by the Government.
In particular, the effects of the tightening starting from 300 are "prudently" estimated at 2012 million, to which another 400 million would be added for 2013 and the same for 2014. In total, 1,1 billion euros from the effect of compliance actions and verification. With regard to measures to combat tax evasion, the technical report focuses on the Tax Registry, i.e. on the possibility granted to the Revenue Agency to proceed with the elaboration of specific selective lists of taxpayers to be subject to control, thus producing “a significant impact on taxpayers' behavior and therefore on the increase in declared taxes”. Well, this measure should produce a revenue of 1,4 billion in the reference three-year period (200 million in 2012 and another 600 in both 2013 and 2014).
In terms of traceability, the use of payment instruments other than cash for technicians could bring benefits, again in the three-year period, of 145 million euros (30 million in 2012, 65 million in 2013 and 50 in 2014). Another of the changes introduced to the corrective maneuver by the executive is a 10,5% increase in the IRES rate on shell companies. In this case the estimates speak of a revenue for the Treasury of a further 622,3 million from 2012 to 2014 (169,7 million for 2012, 226,3 million for 2013 and 226,3 million for 2014). Furthermore, from the revision of the regime of the shell companies themselves, there could be other revenues of 82,1 million (25,1 million in 2012 and 33,5 million for each of the other two years).
