As already announced in the last Economic and Financial Document, in 2017 the Government intends to avoid the indirect tax increases provided for by the 2015 Stability Law and to only partly offset the effects of this decision with measures to counter tax evasion and elusion together with others to reduce spending.
A thorough analysis of the effectiveness of the anti-tax evasion measures taken in the past (for example ‘split payments’ or ‘reverse charges’) would enable prevention and counter measures to be oriented towards the instruments that have actually proved most effective in practice.