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Italy’s Budget Law 2023-2025: The Promise and Threat of the Flat-Rate Schemes

Academic Article
Publication Date:
2023
Abstract:
In this article, the authors review the Italian government’s 2023-2025 budget laws and explain the flat-rate scheme choices available and the effect of the schemes on the overall tax system.
CRIS type:
1.1 Articolo in rivista
List of contributors:
Bolberti, Sara; Panteghini, Paolo M.; Pellegrino, Simone
Authors of the University:
PANTEGHINI Paolo
Handle:
https://iris.unibs.it/handle/11379/571905
Published in:
TAX NOTES INTERNATIONAL
Journal
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