Management

The observatory on the costs of tax compliance. An analysis of the Lombardy region

The observatory body promoted by CRIET, the ‘Inter-university Research Center in Territory Economics’ at the university of Milan-Bicocca and CODIS, the Coordination of the Institute of Chartered Accountants and Accountants of Lombardy, looks at certain specific requirements, analyzing in detail the actual cost to the professional in relation to the type of taxpayer and to the organization of the study, but above all how lawmakers and practices have structured the compliance itself.

The research, carried out on 9,760 professionals from the region of Lombardy, analyzed specifically the existing trade-off between the costs and benefits associated with the fulfillment of communication letters of intent received, reports of transactions with black-listed countries, applications for IRES reimbursement for non-deduction of IRAP (related to the expenses for dependent personnel and similar), sector research and taxpayer’s annual submissions to the tax revenue agency and the client-suppliers’ list.

The survey is based on the continuation of the first encounter between the professionals and the tax revenue agency under the pilot project ‘Observatory on the costs of tax compliance 2014’, at a time when the legislator is taking action on some of these costs in question.