The IRS writes to taxpayers: 3 million letters to correct errors. In 2023, 4.2 billion will thus be recovered

The methods of intervention are therefore also relaunched for 2025 by the financial administration, which aims through these tools to play more and more the card of a less confrontational relationship between the tax authorities and the taxpayer. Giving the latter the possibility of collecting the reports that arrive from the administration and complying with them with reduced penalties. And to the administration to focus its resources on situations of greater tax risk.

The aspect of the relationship between tax and taxpayer was the focus of the 'Ethics & Fisco' conference held yesterday in Pistoia and opened by Lafis President Vieri Ceriani.

The president emeritus of the Constitutional Court, Franco Gallo, in particular emphasised how 'tax can be a tool for overcoming inequalities, as provided for in the Constitution itself. A line that also characterised the 1971 tax reform, for example. As for the reform that the government is carrying out - according to Gallo - doubts remain. If, for example, the new rules on sanctions, cross-examination and self-defence are to be welcomed, the abandonment of the Land Registry reform and the failure to revise the rules on inheritance, on the other hand, are not convincing'.

For his part, the director of the Revenue Agency, Ernesto Maria Ruffini, also emphasised that 'the tax pact is the basis of the constitutional pact precisely because taxation is a means of realising social rights'. Ruffini went on to ask 'how could a society without taxes be? It would be a society without services, unable to respond to citizens' needs'. As for evasion, 'almost impossible for 37 million pensioners and employees,' according to Ruffini, 'it is a way of betraying the pact that underpins our society, of competing unfairly with those who do not evade and offloading the cost of services onto those who pay. Or worse, for the same services, to generate new debt that future generations will pay'.

Lorenzo Franchini, professor of Roman law, then retraced the history of tax rules in past centuries, while Pietro Tommasino, Bankitalia's public finance division, certified the narrowing of the tax gap, except for the Irpef of the self-employed, and Sofia Cecconi, lawyer at Agi Toscana, analysed the relationship between irregular work and evasion.

The conference was also an opportunity for testimonies on tax education. Franco Fichera, professor of tax law, illustrated the experiences of playful lessons with children in the fifth grade; Giovanni Calì, president of the Order of Chartered Accountants of Rome, spoke about the meetings held from primary schools to universities in Rome and Mauro Banchini, from the association 'Pistoia nessuno si salva da solo' (Pistoia no one is saved alone), about the experiences of solidarity from below involving the Tuscan city.