Unimpresa’s vision between simplification, flat tax and tax cloud
An ambitious reform, full of uncertainties
The government’s tax reform is presented as one of the most ambitious in recent years. The declared goal is to simplify the system, reduce the tax burden and ensure a fairer distribution. However, according to Unimpresa, the real risk is failing to address the structural distortions that have long penalized those who create value in Italy.
The bright side: simplification and digitalization
Reducing the number of tax brackets, merging rules, and enhancing digitalization — through e-invoicing and automated checks — are concrete steps forward. Positive too is the incremental flat tax, which taxes only the extra income earned compared to the previous year, thereby encouraging growth and investment.
The shadows: progressivity at risk and hidden bureaucracy
Yet there are also critical issues. An excessive extension of the flat tax could weaken the principle of tax progressivity, favoring higher incomes and increasing inequalities. Moreover, while less bureaucracy is promised, the Revenue Agency is given greater powers, with cross-checks and income presumptions that could create new frictions.
SMEs under pressure
Alarming data reveal that in 2024, 43% of tax audits targeted small and medium-sized enterprises (SMEs), confirming their role as the main target of the tax system, despite being the backbone of Italy’s economy.
Unimpresa’s proposals: tax cloud and incentives
For the reform to be truly effective, targeted corrections are needed. Unimpresa proposes a tax cloud shared between businesses and tax authorities, which would reduce litigation and increase transparency. Introducing an incentive system for compliant taxpayers, such as conformity certificates or reliability ratings, would also be beneficial.
The progressivity issue
The key challenge is to safeguard the constitutional principle of tax progressivity. The flat tax can stay, but with exemption thresholds or solidarity contributions to avoid new inequalities.
A historic chance not to be wasted
As highlighted by Unimpresa’s national councilor Marco Salustri, this reform could mark a turning point. But only if pursued with vision, courage and listening: simplifying must not mean trivializing, and lowering taxes must not generate new imbalances.