|
Taxation in Italy is progressive. Taxation is levied by the central government and the regional governments. Revenue is collected by the Italian Agency of Revenue (Agenzia delle Entrate). Tax revenue in 2012 was 44.4% of GDP.〔OECD revenue as a share of GDP statistics 〕 Total tax receipts in 2013 was 782 billion euros. Most important revenue sources, include the income tax, Social Security, corporate tax and the value added tax, which are all applied on the federal level. ==Income Tax== Employment income earned in subject to a progressive income tax, which apply to all who is in the workforce. Currently, for year 2013, the personal income taxation system is as follows: An individual is considered resident for income tax purposes if, for the greater part of the tax year, they satisfy any of the following conditions: * Their habitual abode is in Italy. * The centre of their vital interests is located in Italy. * They are registered at the Office of Records of the Resident Population in Italy. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Italy」の詳細全文を読む スポンサード リンク
|