ERASMUS+ 2018-2020
My financial future in my hands
TAXATION IN ITALY Taxation in Italy is levied by the central and regional governments and is collected by the Italian Agency of Revenue (Agenzia delle Entrate).
REVENUE SOURCES
DUTIES
• Administrative • Judicial • Industrial
TAXES
CONTRIBUTIONS
• Direct (IRPEF,IRAP,IRES)
• Indirect (VAT, REGISTER, ETC...)
• Fiscal • Extrafiscal
Duties
• Administrative • Judicial • Industrial
Administrative: duties on certificates, passports, identifity cards… Judicial: judicial activities to citizens’ service Industrial: duties for pollution paied by industries
Taxes • Direct (IRPEF,IRAP,IRES) • Indirect (IVA, REGISTRO)
IRPEF: Personal income tax IRPEG: Corporate income tax IRAP: Regional tax on productive activities ICI: Local property tax IRE: Tax on income
VAT: Value added tax
Contributions
• Fiscal • Extrafiscal