Keywords
tax gap
IRPEF
IVA
microdati amministrativi
How to Cite
Accepted 2020-12-21
Published 2021-01-25
Abstract
Il lavoro discute l’importanza delle informazioni di dettaglio di tipo big administrative data per conoscere il fenomeno complesso dell’evasione fiscale e contribuire a disegnare strategie di contrasto più efficaci. Nello specifico, si discutono i risultati dei miglioramenti informativi ottenuti in ambito IRPEF, con l’utilizzo di microdati amministrativi per costruire un nuovo modello di stima bottom-up dell’evasione dei lavoratori autonomi ed esercenti impresa. Si discutono, inoltre, le conseguenze in termini di acquisizione delle informazioni riconducibili ai principali interventi di contrasto dell’evasione IVA adottati in Italia negli ultimi anni, come lo split payment e la fatturazione elettronica. La sezione conclusiva riassume il contenuto del contributo con un focus sulle implicazioni di policy.
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