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Scarica qui l'abstract - Fausto Lupetti Editore

Scarica qui l'abstract - Fausto Lupetti Editore

L’iva occulta - Un

L’iva occulta - Un caso di technological fiscal drag? Even with these caveats, it is possible to appreciate that the hidden VAT incidence is near and in many cases even significantly exceeds the incidence of the social rate established in our country. This is even more significant when considering the regional level, for which we report here the detailed list of the hospitals. Evidence of the variability in the incidence of hidden VAT rated The study points out that, although certainly welcome to further insights that we reserve to realize afterwards, the data on the incidence of hidden VAT have a significant variability. It therefore seems appropriate to combine to the average data so far examined also the maximum and minimum values for the ratio VAT / VdP (and please note that they are always underestimated data for the reasons given above). First, the reference values: Even graphically you can enjoy a rather limited difference for the median; moreover there are no substantial differences between IRCCS and AOU; on the contrary, the AO, highlighted in yellow on the chart, are characterized by the maximum value significantly 14

higher than the other types of structures and the minimum value much lower. It is therefore clear that the solutions to find to the hidden VAT phenomenon must consider this variability. There are – even in the health sector – activities for which the incidence of hidden VAT can still be considered a “benefit”, even if it is certain by this time that for most users this feature is lost. Hence the need highlighted by the European Commission to address and resolve the problem. Possibilità di estendere la stima dell’IVA occulta con la stessa metodologia in altri paesi Abstract The work done to date has focused on a specific area of exemption, the public health system in a given country, Italy. Europe, on the other hand, allows, as we anticipated, the Member States a degree of autonomy in the determination of VAT rates. Here is an example the following values: 17 17. Note: the table does not include the rate zero con the right to reimbursement. 15

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