To strengthen the action to combat tax evasion, the Decree-Law 203/2005 has recognized to the Municipalities that collaborate in the discovery of new tax evaders a share of the largest amounts ascertained and collected by tax authorities equal to 30%. The collaboration is structured through the sending by the local authorities of qualified reports containing evidence of a possible evasion and subsequently in the performance of an assessment by the offices of the Revenue Agency. Subsequently, the offices of the Inland Revenue carry out an assessment and if a new evader is actually discovered, the municipality collects part of the increased revenue collected. The idea behind this provision is to increasing the effectiveness of the fight against tax evasion by involving the municipalities as public administrations closer to the citizens and therefore more informed about them. In order to encourage local authorities to take part in this activity, the share allocated to them has been progressively increased over the years up to 100% in 2011.
Autore: Andrea Angeli, coordinamento di Patrizia Lattarulo, in collaborazione con il settore Programmazione Finanziaria e Finanza Locale della Regione Toscana
Allegati: rapporto scaricabile
Dicitura Bibliografica: IRPET, Novembre 2018