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Documento completo

FRONTESPIZIO

Testo

The starting point

Source: UVI. Processing based on the data of the 2017 Report.

Analysis

The actual figures: a long-standing mystery

The first analysis of tax expenditures in Italy, conducted by the Finance Ministry in 1990, identified 825 measures. In 2011, the tax erosion workshop identified 720 measures. For 457 tax expenditures it was not possible to quantify the financial effect.

The 2016 Report on tax expenditures listed 610 measures: 67.5% lacked exhaustive financial indications: out of 468 tax allowances, 316 did not indicate (neither totally, nor partially) costs, recipients and overall sums.

The 2017 Report does not quantify the effects of 174 national tax measures out of 466: 37.3% of allowances failed to indicate financial values, labelling them as “non quantifiable” or “negligible sums”. Only 132 measures indicated the recipients and only 130 (that’s 27.9%) featured exhaustive data (impact, recipients, sums per capita).

In 112 local tax expenditures out of 170 (that’s 65.9%) no financial effects are indicated, and only four measures reveal the number of recipients.

Below 60 Euros: tax expenditures with the lowest financial impact

What does the EU say?

What does Italy say?

Conclusions

Observations

The dossier

Credits

The study was conducted by:

Legislatura 18ª - Dossier n. 22 DA

Attiva riferimenti normativi

Copia questo link

Senato della Repubblica

XVIII LEGISLATURA

N. 22

Focus

Ufficio Valutazione Impatto

Tax breaks, tax credits, exemptions & Co. The labyrinth of tax expenditures. The Italian system, as described in the second yearly report