10-Gennaio-2010
Analisi condotta da:
- Nasce dall' intenso lavoro condotto dalla Assemblea Costituente a partire dal 25-Giugno-1946, giorno della prima seduta
- Si fonda su Principi fondamentali, contenuti negli articolo da 1 a 12 e su un restante corpus di articoli divisi in due parti (seguite da 18 articoli di Disposizioni transitorie e finali).
La Prima Parte che copre gli artt. da 13 a 54, tratta dei Diritti e doveri dei cittadini - Si fonda su principi e valori che appartengono all'Italia tutta come paese democratico, repubblicano, antifascista.
- I membri della Costituente, nel lavorare alla creazione di una nuova Costituzione, a differenza delle attuali forze politiche, non avevano in mente meri interessi di parte politica , ma invece i seguenti punti :
- the need of reconstruction and economic revival and moral, with the aspiration to a new national harmony and a new social solidarity,
- the will to ban permanently the war, dictatorship and violence, bravely overcoming the painful past and the facts while giving Italy a constitutional balanced and able to anticipate the times, instilling the principles are still valid and current.
The Constitution, whatever you think the distinguished Ernesto Galli della Loggia [1], is the litmus test of the level of civilization of a nation. It is not our intention to educate a "casus-belli" fra intellettuali, ma parlare invece degli aspetti che oggi rendono così urgente un discorso sulla Costituzione.
La nostra associazione Articolo 53 Salvatore Scoca - Meuccio Ruini da tempo cerca di diffondere conoscenza e coscienza costituzionale attraverso la parola dei Padri Costituenti, ragion per cui vediamo cosa dicevano i Padri Costituenti a proposito della Costituzione nella Scuola.
“…Gli Onorevoli MORO,FRANCESCHINI, FERRARESE E SARTOR hanno presentato il seguente ordine del giorno:‘L'assemblea Costituente esprime il voto che la nuova Carta Costituzionale trovi senza indugio adeguato posto nel quadro didattico della scuola di ogni ordine e grado, al fine di rendere consapevole la giovane generazione delle raggiunte conquiste morali e sociali che costituiscono ormai sacro retaggio del popolo italiano’Credo che questa sia la sede più opportuna per votare questo ordine del giorno.
( E' approvato all'unanimità - Vivi, generali applausi)…”. (Ordine del Giorno 11 Dicembre 1947, Presidente: Umberto Terracini”)
Riteniamo che questo sia sufficiente per fare capire a chiunque, intellettuali inclusi, quale tesoro i Padri Costituenti ci hanno lasciato. Il fatto è che, ancora una volta, dobbiamo ribadire che occorre andare a leggere con cura quello che hanno loro hanno detto, scritto e fatto, non solo leggere gli articoli della Costituzione e fermarsi agli aspetti giuridici.
Sono illuminanti i testi dei verbali delle sedute, in quanto fanno capire lo spirito di collaborazione che animava la Costituente e lo spessore morale, sinora purtroppo ineguagliato, dei membri dell’Assemblea..
Che però alcune parti della Costituzione non sono realizzate non è poi una amara scoperta dei nostri tempi. Già qualche anno dopo la promulgazione della Carta, il Sen Meuccio Ruini fu intervistato da “Candido” su questo argomento. La questione oggi è però molto, molto più grave : ad oltre 60 anni siamo ben lontani dalla attuazione della Costituzione!!.
Eppure c’è chi da tempo si spertica in affermazioni gravissime quali che essa “risente delle implicazioni sovietiche che fanno riferimento alla cultura e alla costituzione sovietica da parte dei padri che hanno scritto la Costituzione”[2] o che si tratta di “una legge ‘vecchia’, che va cambiata”[3]. Addirittura c’è chi arriva a ritenerla non più significativa persino nell’Articolo 1, laddove si sancisce il principio inalienabile del diritto al Lavoro.
“Mala tempora currunt” direbbero i nostri antenati. La cosa che ci sembra ben più triste è che a debordare in questo modo non sono compagni al bar davanti ad un bicchierino , non sono gli anarchici o i nostalgici, ma membri autorevoli del Governo, gli stessi who have also pledged allegiance to the Constitution. One would wonder, "but if you're so close, who have sworn to do?".
We have said and constantly repeated, that the Constitution does not apply in some parts and this is the deepest wound that so far this nation has dealt with its Constitution.
Suddenly today all began to open my eyes, from right to left, through, at least in words, the entire span of Parliament. After 60 years, we realize that this lack of implementation is leading to disaster?
It 's the case of Art. 53 from which "should" go down the tax system. The conditional is a must, since the poor Article 53, with two paragraphs in the first part of the Constitution rests not in place and implemented the principle reigns unfair Albertine Statute, the statute that the constitutional provisions rather than providing wanted a plant Fair two words now obsolete hyperspace-liberal myth that the market should rule over everyone and everything, in a populist frenzy in which the Constitution is to have to bend to the needs quotas or individual, not vice versa: essentially a renunciation of the Constitution of the state in front of the so-called "Constitution of fact." A wake
intellectuals and readers watch us think Tito Boeri, a distinguished Italian economist, on the Republic of January 3, 2010 [4] He began his career once and for all by calling things by their name "... ... We believe it is 2010 the" year of reform ", as announced solemnly by our Prime Minister. But what? Leaving the post-war crisis harder to think that we can not give priority to the economy. So far the only economic measures by the executive are scheduling those left out of financial, incentives for consumers and bonus for the scrapping of cars, appliances and kitchens. To call them reforms we need, Ninette my time, too much courage. Before the Christmas break, the minister Tremonti has, however, announced that "now is the time to think about tax reform." Hurrah. It means that no longer operation time and extemporaneous contradictory to each other on our tax system, ended the era when you change only the names of tax (IRPEF anger, dall'Irpeg IRES) and where taxes are increasing, the term in the legislature. While waiting to know the project of the Minister, I would like to propose a very simple criterion that inspires reform: we must tax more the rich and less people working at low wages. It is a principle, that the progressivity of the tax system, carved into our Constitution, but heretofore largely be ignored. It is not acceptable to the Minister (which nel Libro Bianco del 1994 sosteneva che "la progressività ha effetti negativi sull'offerta di lavoro e causa la propensione ad evadere"). Quindi bene spendere due parole sul perché è giusto farlo e poi interrogarsi sul come farlo. Negli ultimi trent'anni le disuguaglianze dei redditi in Italia sono aumentate soprattutto ai piani più alti. Si è parlato spesso (sovente a sproposito) di impoverimento, ma il fatto di gran lunga più marcato e rilevante accaduto alla distribuzione dei redditi in Italia è l'esplosione delle disuguaglianze fra la parte più ricca della popolazione. La quota di reddito detenuta dallo 0,1 per cento di persone più ricche è quasi raddoppiata dagli inizi degli anni '80 al 2004, l'ultimo anno per which information is available, thanks to the painstaking reconstruction of sources on higher income played by Elena Pisano, who has just earned a doctorate from the Wisdom ... ... ... "
E 'then a matter of fact that action extemporaneous, patches on patches , if they can not do anymore.
To give but a loud alarm to the legislature has thought that the Supreme Court, with the ruling of 18.12.2009 has provided 26,635, in essence, a resounding rejection to industry studies, indicating that failure to comply with industry studies that the mechanism for determining the income upon which the self-employed pay taxes, is not sufficient to trigger an automatic investigation tax by the Inland Revenue. The field studies should be considered a "mere" statistical processing, the fruit of which is a probabilistic assumptions that can only be a simple approximation. The immediate consequence of the sentence is that the investigations under way are void! (Of course the self-employed will rejoice ..) But the ruling confirms that the current inductive system, besides not ascertain the actual income, penalize workers who do not meet the minimum and give power to those who joined him escape!
The final shot gave him the then President of the Republic in his speech at the end of the year [5], from which we get only two steps. "I'm leaving .. the reality of families who have had major problems: couples with more children, families with elderly, families in which only one person is busy and is a laborer. The surveys tell us that even in Parliament in an international comparison, Italy is the high level of inequality and poverty. The compensation of employees continued to be penalized by high taxes and contributions, the lower the income of families in which we are engaged in using "atypical", however temporary. ... "And again
. "The announced reforms to the tax authorities, then it is absolutely crucial, in that field, it is true, can no longer proceed with "patches" to be presented and discussed an analysis and a proposal together. And in that debate will also measure a renewed awareness of the problem of harsh government debt. .... "
So if the State has developed, as seems to intuit, to be in trouble only because it is not automatically entitled to carry out systematic checks that go to check the 'actual income, then it means that the system as a whole has come to an end!
While an employee and a retiree can be seen calculating the income in some way and above can not prevent the levy payroll tax, levy more high compared with a decline in income increasing, while other types of workers are even
protected by checks and can substantially denounce their income at a flat rate, we are faced with a ghettoization that goes not only to screech with Art. 53, but even with the Art. 2 and art. 3. We are therefore faced with a tax system that increasingly is showing not only not to join the constitutional provisions, but have become largely unconstitutional.
In addition to dramatically expand the income that the Treasury will never see, because those who reach the minimum threshold set by the study area can continue to store additional income without any obligation of denunciation, since there is no rebuttal of this income. Note
Meanwhile almost forgot to say that those attacking our positions, (but also many who, only in words, say they agree with us ...), to argue our considerations, saying that employees engaged in the ritual of evasion, in what is hidden within the earnings "black", the legendary second job.!
We respond well to these criticisms:
1. It 's absurd to think that the principles work as joy shared is a pain ... "," we turn a blind eye, one of you .. " , "Who makes the issues ...", etc ... or that the accounts are trimmed and that the game is always 1 to 1. You all have lost, and above all we are putting the state in which we live and the future of new generations that we are putting everyone at risk.
2. To make a work in black, it takes an employer who is unable to pay in black, which brings us back immediately to the point of departure, or that the determination at a flat rate of income tax evasion is a comprehensive resource for all ... !
Until the economy, but even more the social state will be able to stand up when traveling to the tax evasion figures record, when whole areas of land next to see percentages of avoidance '80%, when the government is forced to bargain even on the conditions of the tax shield, seeing forced to put very favorable conditions for the "supposed" return of capital and including a rich menu of juicy tidbits such as the cancellation of real crimes, such as the "deliberate destruction of records, to provide complete and permanent anonymity, and so on in an impressive crescendo?
We here extend the time for consideration pursuant to this ominous, unfortunate for all those who honestly do their duty to the exchequer and see, as usual, that dishonesty pays. We will do a course in the next editorial, be sure to find attentive readers.
Having uncovered the pot, something of which we are grateful to the editors, we must note that Tito Boeri itself, as Economist, but also qualified representatives of the political world, among which we mention Stefano Fassina, chief economist of the Democratic Party, propose solutions Frankly, we do not see favorable.
Ne 'the fact that the newspapers indicating the convergence of other political forces on this issue we are comforted by much.
- Boeri proposes a solution [6] based on the retention of personal income tax rates to 45%, but increasing the tax dei redditi non da lavoro “portandola almeno al livello della aliquota IRPEF più bassa, vale a dire il 23%” . Quindi, in sostanza, la introduzione della tassazione delle rendite finanziarie.
- La proposta di Fassina prevede[7] i seguenti punti:“…L’obiettivo principale deve restare il recupero delle risorse dall’evasione fiscale Poi certo va guardato alla ricchezza, allineando la tassazione sulle rendite a quella sul lavoro. Noi però proponiamo anche una semplificazione del sistema, abolendo gli studi di settore e applicando a parte delle categorie interessate un’imposta forfettaria che sostituisca IVA, IRPEF e IRAP”.
-La prima proposta prefigura una “tassa sul privilegio”, e può essere considerata solo come un ulteriore stratagemma per andare a racimolare maggiori somme da presentare all’Erario per la tassazione, ma non ci pare assolutamente che vada nel senso indicato dall’Art. 53. Ovviamente la ulteriore ipotesi è che gli Italiani, onestamente, conserveranno le proprie rendite, comprensive ovviamente di quelle che si confida stiano rientrando dai paradisi fiscali, sul territorio nazionale, pronti a metterle a disposizione della comunità…
-La seconda si presenta come una enunciazione di principio, più che una proposta sistematica, ma possiamo scorgere nella impostazione gli tessi problemi di incostituzionalità del sistema attuale, dal momento che vengono mantenuti i presupposti dell’attuale stato di disuguaglianza riferita ai redditi lordi fissi accertati nella loro effettiva consistenza. Oltre a non indicare il modo in cui si possa operare il recupero della evasione fiscale, vero e reale problema del paese, si porta ancora avanti il concetto di determinazione del reddito su base forfettaria, che abbiamo da sempre indicato come la principale sorgente di evasione.
- I capitali, che hanno generato e generano le rendite che si vorrebbe andare a tassare, dove sono andati a finire ?
- Perché non possono essere esposti in denunzia in modo analitico/deduttivo/sistematico in modo da determinare la capacità contributiva dei soggetti?
Queste sono le domande cui qualcuno dovrebbe rispondere.
Basti pensare che, fatto salvo il caso banale in cui i capitali derivino da attività criminali o da altri illeciti guadagni, essi sono necessariamente la contropartita di somme che altri cittadini hanno ceduto a fronte di spese, acquisti , di tutto quello che la gente compra per vivere.
In un semplicissimo meccanismo di partita doppia, alla riduzione della capacità contributiva di chi compra, spende e paga, se dimostrata in modo analitico/deduttivo/sistematico, DEVE CORRISPONDERE una equivalente crescita della capacità contributiva di chi quelle somme ha introitato.
Questi capitali, e sono questi la vera ricchezza per lo Stato, devono be declared, or shall be calculated on the basis of the counterpart of the double-entry, leading to analytically determine the ability to pay.
Otherwise happens, and it is the reality that we all live every day, who pays for that is forced to live, having to pay taxes even on the part of wealth that no longer has, in what has been sold to others. (For example, if one of us has spent the year 2009, a sum of 10,000 to 15,000 € (cost of living .. plus VAT) on food, bills, books, magazines, fuel or tickets for public transport get to work on all these sums will be asked to also pay taxes exactly as if he were still in possession of money, since there is no anywhere that you can deduct these amounts from income.
At the same time, because the flat rate system, even at this time ignoring the thousands of streams where the evasion takes shape, it is said that those who sold goods that will be required to turn over the proceeds to pay taxes. It is sufficient that the sums going beyond the minimum requested by the studies (the old Minimum Tax ..) and you're done. Good game, no doubt about it ... ..
The net result? Here it is.
1. Who spent, although not physically in possession of more money, will pay us on taxes, as for the state and remains a "landowner".
2. Costs for the citizen will come paid VAT, consumption tax, this tax, remember, has a weight inversely proportional to income, hitting percentage, so the more sensitive the lower the latter.
3. Those who have forfeited the money will not necessarily pay taxes (see in the picture about the gap of income subject to taxation in the image above).
4. The State may be satisfied, even if not right, because it somehow scrape together the direct and indirect taxes ... .. Unless this were paid by those who would not have done it anyway and so greedy by a single entity, however, unable to recover VAT, which is therefore the most important voice in state revenues.
also less attentive reader will understand at this point that ".. there is something rotten in Denmark .." in technical terms we can say that we are, as regards the tax system, essentially back to the articles of the Albertine Statute.
To understand how absurd it can be such a system, like any system that does not rest its foundations firmly and truly on the two paragraphs of Art. 53, we actualize the reasoning in the situation of social and economic crisis in which the country is struggling, ignoring for a moment the fact that the problem of inequity of the tax system does not follow naturally from the crisis but the choices of a nefarious political class that, for mere party interests, left, from 1973, not implemented in time the Constitution.
Those who are living with the small share of layoffs, who live in insecurity or lack of salary, as companies have simply stopped paying salaries, it will soon deliver the tax assessments as taxes, deeming of income property owners, asking them to pay taxes. Taxes on what? Bought the milk for children? The sweater more per difendersi dal gelo per il fatto che il riscaldamento deve essere lasciato spento ?
La crisi sta facendo esplodere in tutta la sua gravità la sperequazione nei redditi cui si è giunti con un sistema tributario che ha tradito la costituzione, relegando in uno stato di sempre maggiore povertà un numero sempre maggiore di persone. Con buona pace dell’articolo 2 e dell’articolo 3 della Costituzione.
E allora, perché si continua ad girare intorno al punto fondamentale senza mai affrontarlo ?
Occorre attuare finalmente il sistema di accertamento dei redditi analitico/deduttivo /sistematico, l’unico che permette di accertare il reddito effettivo, applicando poi delle aliquote progressive for the calculation of taxes, so as to give the truly progressive tax system as a whole as well as our founding fathers wanted.
The question is raised by our long association in a clear and direct and effective proposals, including immediate implementation, such as the bill drafted and proposed by us has shown [8]. It has the advantage of not leaving anything to "chance" or the "discretion" does not ask another politician to implement if an article of the Constitution, Article .53.
In a scenario where everyone is scrambling to invent reasons to change the Constitution, we believe that simply need to make it effective, ovvero tradurre nel sistema legislativo il dettato costituzionale.
Anche qui però lasciamo che a parlare sia uno dei “padri” dell’Art.53, l’On. SCOCA
Le sue sono parole chiarissime in proposito e richiamano i principi di un sistema etico, equo e solidale trasmesso anche dagli Artt. 2 e 3.
”... Non si può negare che il cittadino, prima di essere chiamato a corrispondere una quota parte della sua ricchezza allo Stato, per la soddisfazione dei bisogni pubblici, deve soddisfare i bisogni elementari di vita suoi propri e di coloro ai quali, per obbligo morale e giuridico, deve provvedere...” (Sed. Ass. Cost. 23/05/1947).
Looking back on these words, we can only hope that 2010 will finally be the year of the Constitutional Reform in the sense of the tax system, as outlined two paragraphs of Art. 53 and the Enabling Act for the tax reform n.825/71 which reaffirms the principles set out in Art. 53 and outlines the implementation arrangements. How
Association monitor closely whether Article 53, this year, followed by the words of these days made real and substantial, if someone has the ability and courage to propose the constitutional reform in the sense of the tax system as a way to finally taken to restore the financial disaster of our Country.
In recent years the policy has not given any response to the demands of civil society on this issue, and when the dates are, unfortunately, has been inadequate or even showed a sense of "discomfort."
So if on the one hand we are naturally moderately satisfied with the fact that a debate is opening up (after about 60 years ...) on the other hand we also have reason to be wary of the political class because:
- The way of politics is essentially based on the interests and needs of the party when the coalition: the expectations of the country are being systematically ignored, so that someone coined the expression that "politics is fundamentally unjust" to say that, given the level of complexity and atomization of political activities, it is unthinkable that the requests by the company to proceed to Parliament in a linear way as the ordinary citizen might think, and indeed the city should simply stop thinking that things can turn out differently from how they go.
We reject the contrary it deemed inadmissible, these considerations and we can not say that the political ranks in this way of thinking has already betrayed its electoral mandate, whatever the color of the political force which it belongs.
- The strong lobbying pressures can distort even the best scaffolding laws and if not born to be aa a counterweight, a boost popular age-related universal values \u200b\u200bof honesty and subsidiarity of a modern and highly civilized country where it is intended that our Constitution (the face of those who argue that the old Soviet Union, and all the nonsense that boundary too long we have to listen)
- We can not but mention the fact that the current policy agenda points that sees the real interest the country have little to do. The tam-tam
media transmit news, however, little merry: Minister Tremonti, as we read earlier from the sources mentioned, does not appreciate the value of the progressive,
could opt to propose a reform with the usual increase in VAT on consumer goods, the jewel in 'Eye of the Albertine Statute in force before the promulgation of the Constitution.
We know that indirect taxation act so even regress.
damage then you add yet another hoax, especially for those who Don Milani called the "poor" or those who spend all their income to survive and that already support much of the cost of goods and services for those who are "rich" while those who can mantenere della ricchezza anche dopo aver provveduto alla sopravvivenza.
Lasciamo però che, su questo punto a Tremonti sia proprio l’On Scoca a rispondere. Confidiamo che nessuno meglio di uno dei Padri della Costituzione possa affrontare il tema della “progressività a rovescio” operata dai tributi che, come l’IVA, gravano sui consumi
“….il nostro sistema tributario è informato al criterio della proporzionalità, se poi consideriamo che più dei tributi diretti rendono i tributi indiretti e questi attuano una progressione a rovescio, in quanto, essendo stabiliti prevalentemente sui consumi gravano maggiormente the lower classes, is seen as actually distributing the tax burden in the sense not to happen gradually and not proportional, but regressive in the sense that a Constitution like ours that wants to be social equity, tax and solidarity is a serious injustice to the detriment of the poorer classes, this injustice must be removed during the investigation of the overall personal income, which means that the overall tax burden borne by each informative results on the criterion of progressiveness. " "If we look at our legislature, in addition to normal tax laws there are exceptions, too many differences in treatment between classes of citizens and other classes, tra varie categorie di contribuenti, lesive del principio di uguaglianza e di solidarietà sociali presenti in questa prima parte di Costituzione. Queste gravi mende della nostra legislazione vanno eliminate con una radicale riforma tributaria”.
[1]Corriere della Sera
http://archiviostorico.corriere.it/2009/novembre/08/Scuola_Cosi_democrazia_diventa_catechismo_co_9_091108058.shtml
MicroMega - http://temi.repubblica.it/micromega-online/la-costituzione-una-carta-politica/
[2] http://www.repubblica.it/online/politica/berluparla/torino/torino.html
[3] http://www.rainews24.rai.it/it/news.php?newsid=135035
[4] http://www.repubblica.it/2009/12/sezioni/economia/crisi-45/tassa-privilegio/tassa-privilegio.html?ref=search
[5] http://www .repubblica.it/2009/12/sezioni/politica/napolitano-discorso-2009/napolitano-discorso-testo/napolitano-discorso-testo.html
[6] http://www.repubblica.it/2009/12 / sezioni/economia/crisi-45/tassa-privilegio/tassa-privilegio.html? ref = search
[7] The Republic, January 4, 2010, p. 11
[8] See PROPOSED AMENDMENT OF 'PRESENT LAW 917/86 AND FOLLOWING
