Home Business Tax evasion: new cross-checks on the way. How they will be

Tax evasion: new cross-checks on the way. How they will be


New controls coming for i Italian taxpayers in order to reduce tax evasion. The tax authorities will have two lists: the first to analyze the risk of tax evasion within a given audience, the second to check those taxpayers who own one or more tax risks.

Tax checks at the start: this is how they will be

The new controls must be approved with a decree by the Ministry of Economy and Finance, which has already prepared a scheme that has received the OK from the Privacy Guarantor regarding the use of personal information to compare the databases at its disposal and those owned by the Finance police in order to find potential tax evaders. A fundamental aspect from the point of view of privacy is precisely the fact that the pseudonymization of personal data to protect the identity of the subjects who have been selected to be subjected to controls.

“The Revenue Agency – reads the note from the Privacy Guarantor – carries out the processing aimed at bringing out the positions to be checked on previously pseudonymised data, in order to prevent, in the presence of financial data, the direct identification of interested “.

The Authority specified that the aspects relating to the identification of the categories of processing and personal data subject to the limitations, the transparency of the processing and the information obligations towards the interested parties, the right of access, the right of limitation of treatment, as well as measures to protect the rights and freedoms of the data subjects.

THE fiscal checks will be made through artificial intelligence. According to the decree it will be up to the Revenue Agency to carry out a crossing of databases. Thanks to the algorithms it will create two “datasets”, that is two lists:

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an analysis dataset to verify, by applying analysis techniques and models consistent with the chosen risk criteria, the presence of tax risks. This dataset will be used to identify the group of taxpayers who, on the basis of the software analyzes, are at risk of evasion;

a control datasetwhich will include the tax positions of taxpayers, “characterized by the recurrence of one or more tax risks, against which control activities or activities aimed at stimulating spontaneous compliance can be initiated”.

It is precisely in this category that letters of compliance or targeted checks may be triggered. In essence, it is a sort of “black list “which the tax authorities will be able to keep for ten years.

In the blacklist the taxpayers will appear under a pseudonym and their name will be detected only in the case of actual checks, but to allow the machine to work, the privacy rights of the subjects analyzed have been limited.
So much information that will be disclosed to the tax authorities, from successions to declarations, from land registry to movable and real estate assets. And then deposits, current accounts, employment relationships, utilities, healthcare expenses, mortgages and insurance premiums.

The path as he writes Italy today will be as follows: identification of the reference audience; choice of databases; creation of the analysis dataset; data quality analysis; definition of the risk criterion; choice and implementation of deterministic and / or stochastic analysis models and techniques; verification of the correct application of the analysis techniques; creation of the control dataset; test on a random sample representative of the population. Human intervention is always guaranteed within the process. The taxpayer will be able to intervene only when the assessment or the folder is notified.

The comment of the CGIL

“The green light of the Privacy Guarantor for the draft decree regulating the use of the information available to the Revenue to identify the taxpayers to be subjected to checks has been positive. A first step to start a serious fight against tax evasion in our country “. This was stated in a note by the National CGIL.

“We have long been asking that i tax, income and asset data are crossed and analyzed to identify risk profiles. Finally – underlines the Confederation – it will be possible to proceed with the creation of an archive that will allow the comparison between the incoming and outgoing invoices of all the operators, laying the foundations for each of them to become a ‘verifier’ of the entire supply chain. A system of this type, if well done, will make evasion of omitted invoicing much more difficult ”.

According to the union of corso d’Italia “to defeat the scourge of tax and social security evasion, which every year causes the tax authorities to lose over 100 billion euros, it is first of all necessary to discourage dishonest behavior even before it is consumed “. “We therefore hope that checks will be carried out as much as possible in real time, to give certainty to honest operators and to suppress any offenses in the bud.
This is therefore to be considered an important first step – concludes the CGIL – which, however, must be followed by the extension of the audience of those obliged to electronically communicate invoices and the increase in the number of data banks that can be crossed “.

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