Synthetic Indices of Tax Reliability (ISA)
The ISA represents a new tool, through which it is intended to provide, to professionals and companies, an accurate and transparent feedback. ISA are indicators constructed with a statistical economic methodology based on accounting and structural data and information, related to several tax periods, which allow economic operators to independently assess their position and verify the degree of reliability on a scale of values ranging from 1 to 10. Introduced with the DL n. 50/2017, and applied starting from the 2018 tax period, the ISA definitively replace sector studies and business parameters. The objective, consistent with the process of renewing relations between citizens and the Financial Administration, is aimed to encourage the spontaneous emergence of tax bases, to stimulate the fulfillment of tax obligations and to strengthen collaboration between taxpayers and the Public Administration.
Attached an analysis about ISA.
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