Con l’approvazione della legge di delega al Governo per la riforma fiscale, entrata in vigore lo scorso 29 agosto, sono stati definitivamente fissati i principi per la completa revisione del sistema fiscale italiano all’insegna della razionalizzazione e della semplificazione del sistema tributario, della crescita economica, dell’efficientamento della struttura dei tributi, della riduzione del carico fiscale e del contrasto all’evasione fiscale.
I temi da affrontare, per tradurre in norme i criteri direttivi sanciti dalla legge 111/2023, sono numerosi: dalla revisione dell’IRPEF e dell’IRES, a quella de
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