Tax reform 2023, discounts for collaborating tax evaders: how the sanctions change

Tax reform, what’s in the 21 articles

The reduction to three of the personal income tax rates, announced for a long time by the government, is only the first stage of the reform which will be examined next week by the council of ministers and which foresees a flat tax for everyone when fully operational, i.e. by the end of the legislature: employees, the self-employed and retirees. The enabling bill consists of four parts, 21 articles and assigns 24 months to the executive for implementing decrees. In the transitional phase there will also be the extension of the incremental flat tax (ie on income more than in the last three years) to employees. The first reactions of the union, in particular of the CGIL, were negative. The leader of Confindustria, Carlo Bonomi, is also critical: The reform makes sense if it is organic and focuses on businesses.