By: Innocenti Torelli Roberto has worked
: Claudio Mazzoccoli
The answer to the question of title is concentrated in the arguments that follow. The articles of the Constitution cited in the contribution are shown at the bottom.
The birth of our Constitution took place in three subcommittees, sometimes also in subgroups of sub-committees, commissions of eighteen, eleven of the 75 Constituent Assembly and in the plenum.
It is the result of a compromise of high profile political, moral and social development and was approved by almost all political groups in the Constituent Assembly, from liberals to communists and monarchists, and not only approved by the Fascists any man!
Our founding fathers wanted to give to the Constitution and the rights and duties in the first part of the programmatic nature of rule:
the rule of constitutional law on the ordinary law requires the legislature to follow the ordinary law, the guidelines laid by the Constitution, and therefore the constituents who wanted them, mark the way for the legislation of the years ahead, thus projecting into the future their aspiration to social reforms.
Article 2 represents a clear proclamation of those aspirations, as it recognizes and guarantees the inviolable rights of the human person. Consequently, the arbitrary the legislature is limited. It is not up to him to determine which rights should be considered essential and which not, which can recognize and what to deny. Article 2, after having proclaimed the inviolable rights, requires the fulfillment of the mandatory duties of political solidarity, economic and social development.
There is thus a close connection between rights and duties, including the high moral meaning is obvious, especially with reference to well-known trends, where, in addition to the demand for more and more rights, assume positions of constant challenge to meet every requirement of further obligations.
The full development of the human person is realized with the recognition and implementation effettiva di tali diritti : libertà dal bisogno e quindi della necessità del diritto/dovere al lavoro e di una retribuzione tale da rendere autonoma e libera, per una vita dignitosa, la persona umana.
Diritto effettivo all’istruzione e darne di più a chi ne ha più bisogno, per eliminare in radice quelle disuguaglianze sostanziali che, anche oggi, esistono fra le persone e che ne limitano di fatto l’autonomia e la libertà.
Il grande Norberto Bobbio ha scritto; “libero non è colui che ha un diritto astratto senza il potere di esercitarlo, bensì colui che oltre al diritto ha anche il potere di esercizio”. Diritto all’assistenza ed alla previdenza, diritto al riposo, diritto security. Our founding fathers recognized the novelty of the human person with respect to the state and the state must intervene where the individual is unable to ensure the effective rights!
So the Republic has the task of promoting the conditions to give effect to these rights and all other in the first part of the Constitution.
Article 2 of the Constitution guarantees the inviolable rights and demands the fulfillment of the mandatory duties of political solidarity, economic and social, and these refer to Article 23 for the performance of assets. For these, in turn, Article 23 refers to Article 53.
Finally, Article 53, to give effect to the will of our founding fathers, citing the tax reform of the enabling act 825 of 1971, signed by Luigi Preti and Ferrari Aggradi, establishing IRPEF and VAT in its guiding criteria ordered governments to enact laws to introduce legislation with which the analytical system to determine the "actual ability to pay, thus giving the progressivity in the tax system as a whole."
These guiding criteria of the enabling act were thwarted by law 825 of 600 Bruno Visentini the 1973 regulations and laws are followed, that the law 917/86 Consolidated income taxes and following.
Article 2 then connects to in Article 3 of the Constitution: "E'compito the Republic to remove those obstacles of an economic and social well being limiting, in fact, freedom and equality of citizens, prevent the full development of the human person effective participation of all workers in the political, economic and social development of the country. "
Our founding fathers wanted to give, with the first articles of the Constitution, the directives given to the legislator, a groove in which he had to walk and as a statement of purpose which democracy was to lead and that is towards social equality.
The first articles infatti, specificano come questi diritti inviolabili della persona umana devono essere effettivi. Il Giurista ed il Legislatore pertanto non possono interpretare o derogare le chiare direttive Costituzionali. La non applicazione dell’articolo 53 vanifica i diritti effettivi citati negli articoli 2 e 3 e seguenti; le vicende politiche giornaliere, le crescenti e plateali disuguaglianze economiche e sociali dei cittadini ne sono la clamorosa testimonianza.
La conoscenza degli atti dei nostri Padri Costituenti, l’esperienza effettiva della vita economica quotidiana porta ad affermare che le attuali normative tributarie riferite agli artt. articoli 3 e 53 sono anticostituzionali.
Infatti, i legislatori, rinunciando all’accertamento delle capacità effective contribution in their consistency (Hon Scoca, Constituent Ass) also withdrew to give progressivity in the tax system as a whole (Hon. Ruini, the Constituent Ass) and therefore, undermined the rights contained in Part I of the Constitution!
Governments tell us they could not guarantee the constitutional rights because of limited financial resources and that this is due to taxpayers who do not do their job evading the taxes due on a massive scale. But this situation is sanctioned and permitted by the law in violation of Articles 3 and 53 did not observe the Constitution.
The current legislation does pay taxes for certain categories on a "flat part and not in the actual extent of their income, "while other groups pay taxes on" their income in 'real measure' and are certainly not the lump-sum deduction or deductions to eliminate inequality between taxpayers as the annual tables of the various income so clearly demonstrated.
When some politicians are unable to make calls in opposition to each other categories of taxpayers, had first will check if they have not voted for the legislation that is completely in conformity with the Albertine Statute bring these groups in opposition, the law 600 / 73 to all that follow up to 917/86 and still following.
is precisely the income with deductions or lump flat-rate tax deductions without any documentation to determine the alleged massive tax evasion by the government.
Giacomo Vaciago, at a conference in September 2007, stated: "... all the theorems we proved about the merits of a market economy, assume that people pay taxes. The political problem is how to switch to a new equilibrium starting from the current poor balance, one in which there is a noble race to escape. In twenty years, I never managed to get all the bills each time I was self-employed persons in the house, a chore! Rarely is the total amount of bills that I can bring home even when I can deduct 36%. "
Minister Visco, always at the conference in September 2007, made this observation:
VAT tax evasion involving all consumers, income tax evasion self-employed and employees (the latter made possible by safe "black" of workers), small, medium and large enterprises evade. We can add to this tax avoidance and evasion of the great capital "tacit" for financial income taxed at 12.5%! ITS A GOOD TAX SYSTEM! UNCONSTITUTIONAL! BUT WHO LIKE? Certainly the usual unknown! Both at that
Vaciago Visco perhaps, escape, or do not know them at all, the will of our Padri Costituenti i quali ci indicarono di accertare la capacità contributiva effettiva e non forfetaria e che il sistema tributario è informato al criterio della progressività nel suo complesso e che per ottenere l’effettività di questi due principi occorre applicare il sistema analitico deduttivo sistematico sia per i redditi globali personali comunque conseguiti sia per tutte le spese e gli oneri fiscali comunque pagati e sull’importo della loro differenza applicare una progressività tale da rappresentare la spina dorsale del nostro sistema tributario. Progressività con scaglioni di reddito ed aliquote che la legge delega 825/71 ci raccomandava, e che non rappresenta in alcun modo aspetti di confisca della ricchezza!
L’ex vice-ministro Visco sostiene che il sistema analitico e Costituzionale comporterebbe una soprafatturazione dei costi determinando il crollo delle entrate. Ma chi si divertirebbe ad aumentare i propri redditi imponibili emettendo fatture false per diminuire i redditi imponibili di altri contribuenti?
Come chi, procurandosi da tipografi compiacenti blocchi di false fatture con numerazioni false, le intesta a nomi di fornitori inventati, consegnando in questo modo alla guardia di finanza lo strumento del controllo incrociato in quanto ciò che appare nella dichiarazione dei redditi di chi deduce importi falsi questi importi non appariranno certamente nella dichiarazione dei redditi di chi, in questi casi, non vende. E’questo il modo per rendere finalmente efficaci cross-checks tax because the documents must be in the hands of both the seller and adds, is in the hands of those who buy and concludes, as now you can not do as fiscal documents than are in the hands of only those who sell and very, very, very often in the hands of anyone! In the book
FISCO: BETRAYED THE CONSTITUTION-Pagnini Editore, written not only for employees but for all the Democrats who have their roots nell'Antifascismo in the Resistance and the Constitution, are not put in opposition to the various categories of taxpayers but is impeached the current method of calculation of ability to pay that contrasts, in fact, the categories of taxpayers.
making the word to our founding fathers has been shown that is the concern of all citizens out of this, unconstitutional, constitutional law and enter into the situation!
Our founding fathers in one of the four additional articles on taxation, then merged into one article, 53, with the signing, among others, Hon. the Ezio Vanoni asked that "everyone, even foreigners, are involved in economic, social or policy of the state are required to pay the taxes in proportion to its actual ability to pay, subject to the exemptions and privileges provided by law." So out of the actual income of the philosophy Albertine Statute and not flat, agreed with the trade associations that represent continuity with it instead.
"The phenomenon of tax avoidance now occurs on a scale of concern and undermines fair distribution of the tax bill. In such a situation, the tax burden becomes oppressive and unbearable for the honest and for categories of taxpayers who can not escape the exact determination of technical reasons. "
This statement that we continually hear perfectly well, but it's the Constituent Ezio Vanoni in 1949 shortly after the promulgation of the Constitution!
listen sempre i vari “Dotti”sul tema tasse:
Molti di loro sostengono che l’evasione fiscale è dovuta dalle aliquote impositive troppo alte:
A sentire queste affermazioni sembrerebbe che quando le aliquote impositive erano basse l’evasione fiscale non esisteva. Per questo è citata la frase del Vanoni! Comunque la risposta era ed è: per tutto l’anno la filiera dalla produzione alle varie intermediazioni alla commercializzazione dei beni di consumo e nei servizi comprava e vendeva come pure oggi (50% con – 50% senza, oppure 100% senza…naturalmente senza fattura ) tanto che a fine anno chiedevano e chiedono ancora oggi false fatturazioni perché oggi come allora sono troppo al di sotto income agreed. (Yesterday, agreed with the income tax office, then-minimum tax, coefficients, parameters, field studies or forfetini today ... and are also offered the forfetoni).
Someone asks a lower tax progressivity and who calls the family quotient. More of them are asking the person to move from taxation to tax things.
mean shifting the tax burden from personal taxes to those progressive and proportional tax on consumption goods and services that is the exact opposite of the will of our founding fathers.
Who asks the proportionality of the taxation. There is no one who raises the analytical system deduttivo sistematico Costituzionale. Occorre ricordare che non ci può essere Democrazia se il fisco non è Democratico. Il fisco non può essere usato come una leva per la ricerca del consenso politico ed elettorale perché questo concetto è l’esatto contrario dello stato di diritto. Il fiscal drag, per cui l’aumento dei prezzi ed in particolare quelli dei prodotti petroliferi produce automaticamente un aumento del gettito fiscale derivante, senza una delibera del Parlamento ha ben pochi numeri per essere giudicato democratico e costituzionale!
Infatti viene violato l’art. 23 della Costituzione. Se poi in relazione a questi aumenti dei prezzi il fisco non accerta il variare dei redditi, allora non osserva neppure la regola Costituzionale to pay taxes according to their ability to pay by applying it to the progressiveness of the tax system as a whole!
Here's an example! We all know that rising prices of many consumption goods and services due to the fact that the old have become a € 1,000 lire has actually moved, as has been saying many of his interventions in the ILO Secretary General, Luigi Angeletti Hundreds of billions of euro by holders of fixed income to owners of independent income. So
owners independent of the income with these price increases have increased wealth, greater purchasing power and a greater ability to pay but having income flat or sectoral studies, these higher revenues are not recorded by the tax system and then we do not have this increased wealth and pay taxes there! Instead
fixed incomes who have suffered price increases, have less purchasing power, and we see the contraction of purchases embarrass the production system, and less ability to pay the tax but have the same ability to pay for that fixed incomes pay their taxes, the amounts of the price, instead of someone who has increased his wealth holders that is independent of income. (Al gives always follows the prank!). What do you
is constitutional in all this? For the "learned" the answer!
Silvio Spaventa in his background on the Republic denounced that produce strong regressive indirect taxes that affect heavily the middle or low income and unemployed while the middle income / high even realize it, creating a grave injustice! Then he wondered how the state could intervene to remedy this injustice!
would have sufficed for Silvio Spaventa knew the will of our founding fathers who had expressed the wish that the whole tax system was informed of the policy of progressive and for that indirect taxes should be progressive in their income when calculating the overall staff effective and where the tax would have to undergo an investigation nella loro consistenza effettiva.
Tito Boeri ci dice che il valore globale delle entrate tributarie ammonta a 490 Miliardi di cui
i due terzi sono tasse proporzionali ed un terzo quelle personali progressive , già questo ci dice che le volontà dei nostri Padri Costituenti non sono rispettate.
Coloro per i quali, i mutamenti delle situazioni politiche opererebbero per la Costituzione di fatto e l’accantonamento di quella di diritto, non si accorgono che in questo modo essi postulano, in fondo, la consacrazione di uno stato di cose: il centralismo, il super-potere dei partiti, il parlamentarismo formalistico e dissolutore , in una parola per una dittatura informe e larvata, che è appunto uno degli aspetti taken into account by the Framers when production and delivery to the history of a type of the Constitution intended to prevent any form of state organization and governance that keeps the nucleus although the seeds of autocracy, and to make against freedom.
At this point, however, might seem logical to consider that the existence of a Constitution in fact different and sometimes contrary to the written illustrated by the low viability of the latter. Nothing is more fallacious. The reasoning may be applied to a constitution put in place and failure to its purposes, but not for a constitution and enacted deliberately not implemented yet!
In conclusion, the constitutional system in fiscale è solido. Non altrettanto si può dire per quanto riguarda la legislazione, farraginosa, contraddittoria, discriminatoria non sorretta da linee guida precise, sostanzialmente iniqua; e a maggiore ragione per quanto riguarda la volontà politica, subordinata agli interessi di grandi gruppi industriali, restia a sopprimere privilegi, ancorata a pratiche di sottogoverno difficili da estirpare, incapace di affrontare in una visione complessiva i problemi, deviata dalla demagogica sirena di “ non metter le mani nelle tasche dei contribuenti”.
Queste riflessioni ci dicono che oggi la nostra Costituzione si trova in un cattivo stato di salute!
APPENDICE
Art. 2. La Repubblica riconosce e garantisce i diritti inviolable human, as an individual and social groups in which he expresses his personality and demands the fulfillment of the mandatory duties of political solidarity, economic and social development.
Article 3. All citizens have equal social dignity and are equal before the law, without distinction of sex, race, language, religion, political opinion, personal and social conditions.
is the duty of the Republic to remove obstacles to economic and social nature which constrain the freedom and equality of citizens, prevent the full development of the human person and the effective participation of all workers in the political, economic and social development of the country.
Article 23. No Personal or property may be imposed except by law.
Article 53. All are required to contribute to public expenditure because of their ability to pay.
The tax system is based on criteria of progressivity.
Section 54. All citizens have the duty to be loyal to the Republic and to uphold the Constitution and laws. The people entrusted with public office have a duty to perform them with discipline and honor an oath in the cases determined by law.
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