by Gianni Malerba
The majority that will emerge from the political elections on 25 September 2022 will determine the country's politics for the foreseeable future. There are many questions to which the winners of these elections - parties and coalitions - will have to answer but mainly the political game will be played on two fundamental issues: the economic and energy crisis, also determined by the conflict that is taking place on the outskirts of Europe, and the climate crisis, the consequences of which also appear close and experienced right now.
Economic proposals
The main themes of the centre-right (Fratelli d'Italia, Lega, Forza Italia) refer to the reduction of the tax burden for families, businesses and self-employed workers through the extension of the flat tax for VAT numbers with a turnover of up to 100,000.00 euros, the abolition of the so-called micro tributes, the reduction of taxes and contributions for companies that decide to hire, the fiscal peace and the "balance and write-off" for the resolution of the past with the Revenue Agency, the introduction of a single tax account for the immediate compensation of credits and debts towards public administrations; the increase in minimum pensions, social and disability pensions.
The program of the centre-left (Democratic Party, +Europa, Green and Left Alliance, Civic Commitment) indicates the desire to grant a minimum wage for workers, the proposal to increase the net salary for employed workers - up to an extra net monthly salary -, the abolition of extra-curricular internship contracts in favor of paid forms of apprenticeship. The promotion of smart working is proposed, also in order to facilitate the needs of reconciling working times and reducing emissions, the reduction of working hours for the same salary. And again, among the proposals, the public supplement to the salary in favor of low-income workers through the introduction of appropriate incentives for searching for and staying in employment and greater flexibility in access to the pension starting from 63 years of age.
The "Third Pole", an alliance between the Action and Italia Viva parties, aims at the tax exemption of the South, continuing what has already been implemented by the Draghi Government and the strengthening of the Special Economic Zones (SEZ) with rules dedicated to bureaucratization. The alliance of parties led by Calenda-Renzi is also in favor of the introduction of the minimum wage, proposes the tax exemption of productivity bonuses, wants to eliminate the citizen's income after the first rejection of the job offer, proposes the abolition of IRAP, the tax exemption of profits retained in the company and is in favor of the transition to a system with only two VAT rates (one reduced and one ordinary). Finally, this is the coalition that also proposes simpler and faster access to entrepreneurial activity, easing and splitting the tax burden for businesses created by young people.
Under the leadership of former Prime Minister Giuseppe Conte, the 5 Star Movement is once again proposing its flagship, namely the strengthening of the citizen's income. This primary objective is combined with the continuation of the 110% super bonus and the fiscal cashback; among the new themes proposed, we note the cancellationdefinitive end of IRAP, the cut of the tax wedge for businesses and workers, the maxi-instalments of tax bills, the minimum wage at nine euros gross per hour and the reduction of working hours for the same salary.
Environmental proposals
If, as seen, all the parties give a different response to the economic crisis within the Italian country system, the environmental issue involves issues not only of sustainability - and generational equity given by the climate crisis - but also of energy supply. From those who, on this issue, put forward proposals on updating commitments in the fight against climate change (for the centre-right alignment, for example, a specific program for the resilience of areas at risk of hydrogeological instability, more nature reserves, reforestation across the entire national territory), to those who propose incentives for the ecological transition with a push towards renewable energies, sustainable mobility and circular economy like the centre-left.
The Terzo Polo proposes an investment plan for the construction of new waste treatment plants, inclusion of nuclear energy in the energy mix to achieve zero emissions, reduction of the impact of goods transport and a plan for the management of hydrogeological instability.
The 5 stars insist on the superbonus as a means to allow companies to invest at zero cost in energy saving, but they are against new drilling and incinerators.
Nuclear Energy
On this last point it should be remembered that Italy renounced nuclear power as a source of energy supply with the 1987 referendum but today, precisely because of the geopolitical situation and the new relationships with foreign suppliers, it has become necessary to reopen the issue. The new needs have therefore reopened the debate, finding the political forces very distant from each other: while in fact the centre-right and the Third Pole are aligned, declaring themselves in favor of a reintroduction of nuclear power on national soil, the centre-left and the 5 Star Movement are contiguous, showing opposition and choosing instead to focus on other energy sources.
A summary
In light of what we have seen, the liberal idea of the centre-right should lead to the economic growth of the country and a greater simplification of the Italian tax system, also in relation to the fiscal peace project and the settlement and write-off of previous debts between citizens and the Revenue Agency.
The idea of a future single rate for the Italian tax system, however, has received numerous criticisms: if on the one hand it is useful for reducing the burdensome tax pressure on taxpayers, on the other it leads to lower revenues in the state budget. Furthermore, among the main criticisms, there is a friction with the constitutional principle referred to in the art. 53 paragraph 2, whereby the national tax system is standardized according to progressive criteria. Likewise, some doubts are raised regarding the desire to increase the budget deficit to help citizens more with measures and subsidies to combat high energy prices and inflation.
While awaiting the results of the political elections, there are many different themes presented by the parties - the ecological transition, the simplification ofThe laws and digitalisation of businesses, procurement with reference to nuclear energy as a new source of energy, bonuses and incentives, and changes to the tax system seem to be viable hypotheses - but only the results of the political elections on 25 September 2022 will be able to determine the application methods of the proposals and the type of Italy in which we will live in the coming years.