Spunti critici sulla tassazione dei redditi di lavoro nel progetto di riforma tributaria della XVIII Legislatura

Abstract

The article analyses the provisions of the draft law, presented in the 18th Legislature of Italian Republic, that delegates the Government to implement the reform of the tax system and, in particular, of the personal income tax reform. The provisions are examined which may affect the taxation of income from employment and from activity of professionals self-employed. The aim is to highlight the main critical issues, also considering some of the observations that have been advanced by Scholars during the survey promoted by Italian Parliament in 2021.