The Superbonus and other incentives launched by the government in 2021 were elements of “fiscal distortion”. The judgment of the Court of Auditors is negative for building allowances, also with regard to the allowance scheme in general, but not only: in the report of the judgment of equating the State Report by in 2021 there are observations on tax evasion and delays in payments by the Public Administration, which add to an already difficult context for the war in Ukraine and inflation. These measures have meant a significant expenditure of money for the state, which has not always had a positive impact on the economy or the most needy, as the judges of the Court of Auditors point out in the report.
The Superbonus black hole and other incentives
As every year, the Court of Auditors analyzes the state budget, but this report is also an opportunity to highlight the “contradictions” of public finances, starting with the complex bonus system created to respond to the economic problems of the pandemic. . Hearing judges have focused on these “discounts” which, while sometimes created to help poorer families and troubled businesses, in many cases offer “unjustified benefits to co-workers. specific subjects of subjects “, with” distributive effects not always desirable “. “, resulting in” significant loss of revenue “.
The building bonus system, defined as “complex”, produced the first sales of credits and invoice discounts for 38.4 billion euros in 2020-21 alone. The bulk was made by the Superbonus, by which banks are once again agitated by controls in the assignment of loans. The expenditure for the state did not end here: ENEA data updated to 31 May say that the allocated funds have already been exhausted and the measure will have to be refinanced to carry it out. The Court of Auditors has stressed the need to redesign the system of incentives and deductions that have become “an element of rate distortion”. All this while war and inflation can “potentially jeopardize any planning plan” and require acceleration to “create the structural conditions for the realization of PNR”.
Superbonus, blocking credit runs the risk of favoring the rich
Public Administration delays: the worst is the Ministry of the Interior
The state has set “challenging” economic growth targets, spending tens of billions of euros to boost GDP, but, according to the Court of Auditors, it has only ended up penalizing “the same companies facilitated by the interventions. national and European Union “, continuing to delay the payment of commercial invoices, as explained by the Attorney General of the Court of Auditors Angelo Canale.
Bonus 200 euros, clarification on schedules: those who arrive first
To pursue economic growth, public spending, both national and European, is at unprecedented levels. But in the same months in which the bases of the PNR and the anti-crisis decrees with provisioning for families and companies were laid, the indicators of the terms of payment of the Public Administration to the supplier companies registered discouraging figures. In reality, the image is far from homogeneous. Among the ministries, the Ministry of the Interior stands out in negative terms, which in 2021 recorded an average delay in payments of 67.1 days, compared to 62.3 in 2020, and is followed in this race by the policies agricultural (42.3 days too much against 17.5 the previous year). The situation also remains critical of health care and local authorities, which multiply businesses while waiting for payments.
Taxes and electronic invoicing: fewer controls and disappointing results
While working on tax reform and better tools to combat tax evasion, for the Court of Auditors there is “little use of the record of financial reports and synthetic valuations”, even in a 2021 in which “a reduction of the controls “on the ground, added the chairman of coordination of the joint control sections Enrico Flaccadoro. But to make urgent a rethink of the tax authorities to make it “fair, shared and growth-oriented,” the report says.
The decline in fiscal controls that began during the pandemic has lengthened, as has the electronic invoice, which along with Reverse the load I Split payment is the main driver of the increase in spontaneous adherence to VAT obligations, has had “lower than expected” results.