La tassazione del reddito di impresa in una prospettiva comparatistica: problemi attuali e prospettive di riforma

The article analyses the issues related to taxation of business income in Italy and its possible future reforms moving from the results of the research project on “Company taxation in the enlarged European Union”. The mentioned project dealt with the influence of direct taxation on competitiveness of enterprises and was carried out by Ceradi (LUISS Guido Carli). In the first part of the article the authors deal with the lack of harmonization in direct taxation and the increasing gap between taxation of labour and taxation of capital. In the second part the authors illustrate the result of the research project, both in respect of the structures of tax systems of the relevant countries and the ensuing influence on level of taxation, competitiveness of enterprises and incentives generated on the basis of specific business choices. In the conclusion the authors illustrate the future perspective of harmonization of direct taxation in Europe and the possible reforms aimed at decreasing the gap of competitiveness of the Italian enterprises.