In general, Confindustria shares objectives contained in the enabling act on tax reform, geared towards the growth of the Italian economyclosely linked to the necessary reducing the tax burden on production factors and a shrewd simplification of the tax system and combating tax evasion and avoidance.

They do, however, raise some concerns the methodological approach of the reform and the chapter on supporting resources.

As for the methodthe measure outlines rather vague criteria for guiding the government's reforming activity, to the point that, in the wording of some articles, there seems to be a risk of 'over-delegation', which could lead to the legislative decrees adopted being challenged.

Regarding the budgetthe ambitious objectives outlined in the reform project are not - at the moment - matched by adequate support in terms of resources.

With regard to the comprehensive IRPEF reformWhile understanding the reasons behind the choice of the dual taxation model, it is a priority to avoid increases in the tax burden on production factors, capital and labour.

With reference, then, to the corporate taxationDespite the appreciable references to the need to simplify and rationalise IRES, there seems to be a lack of an organic plan for reforming the tax, which also takes into account the most recent developments in the European and international arena. The enabling act also contains an appropriate provision for overcoming IRAP  without, however, providing any details in this respect.

The concluding hope is that the path of the enabling act will provide for some corrective measures not to miss the opportunity for a comprehensive, fair and growth-oriented reform and progressive simplification of obligations and the system as a whole.