Una Tassazione Intelligente

ROMA – Una politica fiscale efficace che garantisca un gettito adeguato è un fattore fondamentale della capacità di un paese di perseguire politiche di sviluppo. Ma, nella maggior parte dei paesi in via di sviluppo, le entrate fiscali sono basse, il che ostacola il progresso verso uno sviluppo economico più equilibrato, inclusivo e sostenibile, in grado di migliorare lo stato generale di salute ed elevare il tenore di vita.

Anche se le entrate pubbliche non generate da imposizione fiscale possono contribuire in modo significativo al totale del PIL di alcuni paesi, in media il rapporto “tasse/PIL” nei paesi a reddito basso e medio-basso è, rispettivamente, di circa il 15% e 19%, - significativamente inferiore alla media OCSE di più del 35%. Per finanziare progetti di sviluppo, i paesi poveri e a reddito medio-basso devono definire ed attuare strategie fiscali per aumentare le entrate nazionali.

Ciò comporta l'abbandono del dogma prevalente che si devono aumentare le tasse solo quando è assolutamente necessario. Questa presa di posizione assume che aliquote fiscali più basse aumentino il rapporto “tasse/PIL”, garantendo un migliore rispetto delle legislazioni fiscali, e favorisce le imposte indirette (ad esempio imposte sul valore aggiunto), al fine di ampliare la base imponibile per includere quelli con redditi modesti.

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