Tax reform: personal income tax will have only 3 rates, flat tax also for employees and pensioners

Tax reform: personal income tax will have only 3 rates, flat tax also for employees and pensioners

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The 2023 tax reform: draft text ready by March

Between the end of February and March: this is the period in which the text of the tax reform by the Meloni government and on which the Deputy Minister for the Economy (with responsibility for the tax authorities) Maurizio Leo is working. Therefore, according to the plans declared by Leo himself during a conference promoted by theNational Association of Accountantsthe reform will be presented to the Council of Ministers by early spring at the latest.

The deputy minister also explained that it will be structured in four parts: the first will concern general principles, harmonizing our law with international principles, those of the EU and the Statute of taxpayers.
The second part will concern tax review.
The third will concern the procedures, which are four: a simplification of the calendar of obligations and payment mechanism; a new method of assessment; collection; and tax litigation.
Finally, the fourth part of the reform will concern the consolidated texts, with the aim of arriving at the drafting of the Tax code.

But what will this reform actually contain? Let’s try to understand it also according to other statements by the deputy minister himself.

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