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Tax Pills

The new double mission of the Revenue: tackling tax evasion by promoting compliance

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Indeed, to curb effectively tax evasion, today there are two tools available to tax administrations: intensifying controls and, at the same time, strengthening dialogue between the taxman and taxpayers in order to increase the level of spontaneous, voluntary compliance. This strategy implies a change of perspective.

A bulk of information now fully accessible - Enhance the traceability, the acquisition and the cross-intersection of fiscal data and profiles to favor an ever higher rate of spontaneity in taxpayers, or tax compliance. These are the two directives that will guide the Revenue Agency regarding the fight against tax evasion. In essence, this is a further step towards a strategy that increasingly privileges activities capable of encouraging ex-ante the spontaneous fulfillment of tax obligations, with respect to traditional ex-post checking.

More space for big data - In particular, the new measures that aim at strengthening the tax risk analysis activity (Budget Law 2020, Article 1, paragraphs from 681-686 - Risk analysis), will allow the acquisition and processing of new data and, at the same time, enable to exchange them with different archives and sources. This improvement is now possible thanks to an increasingly computerized system used to select high risk profiles taxpayers that require further analysis. The final goal will be to improve an ever more efficient and timely use of those databases, whose interoperability will be increased via the evolution of technological tools, such as big data, machine learning, artificial intelligence.

More transparency - Now let's move on to the extended concept of traceability. The two pillars are the introduction of electronic invoicing (recently, Legislative Decree 124/2019, linked to the Budget law - Articles 14 and 15 - Use of electronic invoice files), whose numerical volumes have already exceeded 2 billion, and the gradual replacement of traditional tax receipts with electronic takings. In practice, from 2020, all fiscal receipts will be definitively replaced by a commercial document, which can only be issued using a computerized cash recorder (RT) whose web procedure will be made available free of charge by the Revenue Agency. Here, these are the two main "bridges" through which the Agency will undertake to encourage the transition from compliance that is sometimes "distracted" to "voluntary" compliance, strengthening the fiduciary relationship with the taxpayers and reducing the conflict also through the enhancement of a reward scheme in a path of conscious accompaniment of taxpayers towards greater fiscal reliability. Unfortunately, in a country with a high tax gap, it cannot be ignored by remedying it, better still by using valid, effective solutions.
 

Stefano Latini

URL: https://www.fiscooggi.it/tax-pills/articolo/the-new-double-mission-of-the-revenue-tackling-tax-evasion-by-promoting