The simplification of the tax procedures

• Author: Mario Carmelo Piancaldini
• Pages: 47-51

Studi Tributari Europei 1/2016

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The simplification of the tax procedures*

Mario Carmelo Piancaldini1

In order to pursue the simplification of tax obligations it is necessary to take

action in two directions, making use of actions and instruments. The actions

should contemplate an organic and unitary revision of the rules that

regulate our fiscal system, rules which date back to the last century and,

hence, need to be revised through an organic intervention, considered that

their succession and stratification, over time, modified the existing ones

without a systematic approach.

The revision should concern both the tax to be determined and the

administrative and accounting requirements which are today attributed to

the taxpayers. The legislator structured the latter ones in a certain way

because at the time every obligation was complied through paper while

today it is necessary to adapt the rules to the electronic invoicing and the

digitalization. It is obvious that such intervention has to be accompanied by

a rationalization of the working methods of the Tax Administration and,

hence, there is a strong complementariness between the two actions.

As long as the instruments are concerned, in rule-making, the legislator

should be supported by both an inter-institutional collaboration within the

Tax A d m inis tr at io n an d a fo ru m co mp os ed by the s take ho ld er s, m ea ni ng t he

public and private parties that are interested by the regulation of tools, such

as the electronic invoice and the electronic conservation of documents. The

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* How to quote this article: M. C. PIANCALDINI, The simplification of the tax procedures, in

European Tax Studies, 2016, No. 1, (ste.unibo.it/review), pp. 47-51, DOI:

https://doi.org/10.6092/issn.2036-3583/7826.

1!Mario Carmelo Piancaldini, coordinator of the Italian forum on electronic invoicing and

procurement. Tra nsl ati on by Alessia Fidelangeli, PhD candidate in European Tax Law at

European School of Advanced Tax Studies – Alma Mater Studiorum, University of Bologna,

Italy.!