The simplifications and streamlining of income

Among the "environmental" factors that influence expectations on the return on investment, besides the level of taxation, legal certainty, legislative and interpretative continuity, there is also the impact of bureaucracy, especially tax. With regard to simplifications, it is not a question of removing all constraints and obligations, trivialising what is structurally complex and requires specialist expertise. The aim is to rationalise the system and make all tax rules suitable for stimulating sustainable growth. Among the many proposals put forward, including by professional associations and trade associations, which the Tax Laboratory intends to examine in more detail, mention may be made of: the loss regime; shell companies; the depreciation regime; the deductibility of interest charges; the group consolidated; the derivation and double taxation; the taxation of individual undertakings, between flat-rate and simplified schemes; IRI and traditional progressive taxation.