Le Entrate definiscono spese e risultati attesi su precompilata, compliance e antievasione. La convenzione con il Mef indica in 15 miliardi all’anno tra il 2018 e il 2020.
Precompilata e rimborsi più veloci. Compliance sempre più estesa. Lotta all’evasione più efficace con non meno di 14omila accertamenti sulle partite Iva. Sono i principali obiettivi con cui le Entrate vogliono presentarsi a contribuenti e imprese per l’anno in corso ma che hanno un costo. Quanto? Le quantificazioni sono indicate nel budget economico 2018 dell’Agenzia Si tratta dei 2,6 miliardi di spesa ipotizzati per tre aree strategiche di attività: servizi ai contribuenti, prevenzione e compliance, lotta all’evasione. In attesa che il Governo scopra nelle prossime ore le carte sul gettito della lotta all’evasione del 2017, la convenzione siglata lo scorso agosto tra ministero dell’Economia ed Entrate ha fissato in 15 miliardi di euro all’anno l’obiettivo di recupero nel triennio 20182020. Rapportando il gettito atteso rispetto al budget disponibile, significa che i costi di lotta all’evasione e compliance eroderebbero quasi il 10% delle somme che ci si aspetta di recuperare. Le risorse finanziarie utilizzate per lesole attività di contrasto ammontano quasi a 1,2 miliardi. Risorse da impiegare pe realizzare nel 2018 non meno di 140mila accertamenti su piccole imprese e professionisti, garantire un tasso di positività dei controlli sostanziali del 94% così da assicurare un livello di definizione (ossia quello che materialmente poi pagheranno i contribuenti) non inferiore al50% per cento. Inoltre per gli accertamenti nei confronti delle imprese di grandi e medie dimensioni il valore medio della maggiore imposta definita per adesione e acquiescenza è fissato in 19 mila euro per il 2018 e in 20 mila per gli anni successivi. L’agenzia delle Entrate stima poi di chiudere al 100% la sostituzione degli studi di settore con i nuovi indici sintetici di adattabilità fiscale (Isa) nei 2019, mentre per l’anno in corso la transizione dovrebbe fermarsi a quota 66% degli attuali “strumenti” di calcolo presuntivo di ricavi e compensi. Anche sul fronte tributario le attese di successo restano elevate: le sentenze definite totalmente o parzialmente in senso favorevole all’Agenzia dovranno attestarsi sul 64%, mentre gli importi decisi in via definitiva sempre pro-Fisco dovranno toccare il 72%. Un ruolo importante nel contrasto all’evasione e ai suoi risultati è riservato all’area prevenzione che poggia sia sulla spinta alla compliance con le lettere di invito al ravvedimento sia con le risposte, nei termini di legge, degli interpelli.
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