Italian Agency Of Revenue
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Italian Agency Of Revenue
The Agenzia delle Entrate, or the Italian Revenue Agency, is the Italian government, Italian governmental agency that enforces the Finance, financial code of Italy and collects taxes and government revenue, revenue. Operations and history The agency provides several online services for Italian and non-Italian taxpayers. Italy has several Tax treaty, agreements with other Revenue service, tax authorities to prevent double taxation. , Ernesto Maria Ruffini is the Director general, Director General. Several central departments report to the head of the agency are responsible for internal audits, personnel and legal issues, organizational matters, etc. The operational area is organized according to the Italian regions: there is a regional head office in each of 19 of the 20 regions, in the autonomous region of Trentino-Alto Adige there is a head office in Trento and Bolzano. The regional directorates are responsible for the tax offices and other branch offices. The agency had around ...
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Italy
Italy ( it, Italia ), officially the Italian Republic, ) or the Republic of Italy, is a country in Southern Europe. It is located in the middle of the Mediterranean Sea, and its territory largely coincides with the homonymous geographical region. Italy is also considered part of Western Europe, and shares land borders with France, Switzerland, Austria, Slovenia and the enclaved microstates of Vatican City and San Marino. It has a territorial exclave in Switzerland, Campione. Italy covers an area of , with a population of over 60 million. It is the third-most populous member state of the European Union, the sixth-most populous country in Europe, and the tenth-largest country in the continent by land area. Italy's capital and largest city is Rome. Italy was the native place of many civilizations such as the Italic peoples and the Etruscans, while due to its central geographic location in Southern Europe and the Mediterranean, the country has also historically been home ...
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Rome
, established_title = Founded , established_date = 753 BC , founder = King Romulus (legendary) , image_map = Map of comune of Rome (metropolitan city of Capital Rome, region Lazio, Italy).svg , map_caption = The territory of the ''comune'' (''Roma Capitale'', in red) inside the Metropolitan City of Rome (''Città Metropolitana di Roma'', in yellow). The white spot in the centre is Vatican City. , pushpin_map = Italy#Europe , pushpin_map_caption = Location within Italy##Location within Europe , pushpin_relief = yes , coordinates = , coor_pinpoint = , subdivision_type = Country , subdivision_name = Italy , subdivision_type2 = Region , subdivision_name2 = Lazio , subdivision_type3 = Metropolitan city , subdivision_name3 = Rome Capital , government_footnotes= , government_type = Strong Mayor–Council , leader_title2 = Legislature , leader_name2 = Capitoline Assemb ...
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Italian Government
The government of Italy is in the form of a democratic republic, and was established by a constitution in 1948. It consists of legislative, executive, and judicial subdivisions, as well as a Head of State, or President. The Italian Constitution is the result of the work of the Constituent Assembly, which was formed by the representatives of all the anti-fascist forces that contributed to the defeat of Nazi and Fascist forces during the Italian Civil War. Article 1 of the Italian constitution states: ''Italy is a democratic Republic founded on labour. Sovereignty belongs to the people and is exercised by the people in the forms and within the limits of the Constitution''. By stating that Italy is a democratic republic, the article solemnly declares the results of the constitutional referendum which took place on 2 June 1946. The State is not a hereditary property of the ruling monarch, but it is instead a '' Res Publica'', belonging to everyone. The people who are called to t ...
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Governmental Agency
A government or state agency, sometimes an appointed commission, is a permanent or semi-permanent organization in the machinery of government that is responsible for the oversight and administration of specific functions, such as an administration. There is a notable variety of agency types. Although usage differs, a government agency is normally distinct both from a department or ministry, and other types of public body established by government. The functions of an agency are normally executive in character since different types of organizations (''such as commissions'') are most often constituted in an advisory role—this distinction is often blurred in practice however, it is not allowed. A government agency may be established by either a national government or a state government within a federal system. Agencies can be established by legislation or by executive powers. The autonomy, independence, and accountability of government agencies also vary widely. History Early exam ...
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Finance
Finance is the study and discipline of money, currency and capital assets. It is related to, but not synonymous with economics, the study of production, distribution, and consumption of money, assets, goods and services (the discipline of financial economics bridges the two). Finance activities take place in financial systems at various scopes, thus the field can be roughly divided into personal, corporate, and public finance. In a financial system, assets are bought, sold, or traded as financial instruments, such as currencies, loans, bonds, shares, stocks, options, futures, etc. Assets can also be banked, invested, and insured to maximize value and minimize loss. In practice, risks are always present in any financial action and entities. A broad range of subfields within finance exist due to its wide scope. Asset, money, risk and investment management aim to maximize value and minimize volatility. Financial analysis is viability, stability, and profitability asse ...
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Government Revenue
Government revenue or national revenue is money received by a government from taxes and non-tax sources to enable it to undertake public expenditure. Government revenue as well as government spending are components of the government budget and important tools of the government's fiscal policy. The collection of revenue is the most basic task of a government, as revenue is necessary for the operation of government, provision of the common good (through the social contract in order to fulfill the public interest) and enforcement of its laws; this necessity of revenue was a major factor in the development of the modern bureaucratic state. Government revenue is distinct from government debt and money creation, which both serve as temporary measures of increasing a government's money supply without increasing its revenue. Sources There are a variety of sources from which government can derive revenue. The most common sources of government revenue have varied in different places an ...
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Tax Treaty
A tax treaty, also called double tax agreement (DTA) or double tax avoidance agreement (DTAA), is an agreement between two countries to avoid or mitigate double taxation. Such treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes. Besides bilateral treaties, multilateral treaties are also in place. For example, European Union (EU) countries are parties to a multilateral agreement with respect to value added taxes under auspices of the EU, while a joint treaty on mutual administrative assistance of the Council of Europe and the Organisation for Economic Co-operation and Development (OECD) is open to all countries. Tax treaties tend to reduce taxes of one treaty country for residents of the other treaty country to reduce double taxation of the same income. The provisions and goals vary significantly, with very few tax treaties being alike. Most treaties: * define which taxes are covered and who is a resident and eligible for ...
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Revenue Service
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of Tax avoidance and tax evasion, tax evasion, or carrying out audits. In certain instances, they also administer payments to certain relevant individuals (such as statutory sick pay, statutory maternity pay) as well as targeted financial support (welfare) to families and individuals (through payment of tax credits or transfer payments). The chief executive of the revenue agency is usually styled as Commissioner, Minister, Secretary or Director. Revenue services by jurisdiction }, AFIP) , — , - , , State Revenue Committee (Armenia), State Revenue Committee of Armenia ( hy, Պետական Եկամուտների Կոմիտե (ՊԵԿ)) , — , - , , Australian Taxation Office (ATO) , — , - , , National B ...
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Double Taxation
Double taxation is the levying of tax by two or more jurisdictions on the same income (in the case of income taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes). Double liability may be mitigated in a number of ways, for example, a jurisdiction may: * exempt foreign-source income from tax, * exempt foreign-source income from tax if tax had been paid on it in another jurisdiction, or above some benchmark to exclude tax haven jurisdictions, or * fully tax the foreign-source income but give a credit for taxes paid on the income in the foreign jurisdiction. Jurisdictions may enter into tax treaties with other countries, which set out rules to avoid double taxation. These treaties often include arrangements for exchange of information to prevent tax evasion such as when a person claims tax exemption in one country on the basis of non-residence in that country, but then does not declare it as foreign income in the other country; or who ...
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Director General
A director general or director-general (plural: ''directors general'', ''directors-general'', ''director generals'' or ''director-generals'' ) or general director is a senior executive (government), executive officer, often the chief executive officer, within a governmental, statutory, NGO, Voluntary sector, third sector or not-for-profit institution. The term is commonly used in many countries worldwide, but with various meanings. Australia In most Australian states, the director-general is the most senior civil servant in any government department, reporting only to the democratically elected minister (government), minister representing that department. In Victoria and the Australian Government, the equivalent position is the Departmental secretary, secretary of the department. The Australian Defence Force Cadets has three Directors-General which are all one-star ranks: *Director-General of the Australian Navy Cadets *Director-General of the Australian Army Cadets *Director-Gener ...
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Decree
A decree is a legal proclamation, usually issued by a head of state (such as the president of a republic or a monarch), according to certain procedures (usually established in a constitution). It has the force of law. The particular term used for this concept may vary from country to country. The ''executive orders'' made by the President of the United States, for example, are decrees (although a decree is not exactly an order). Decree by jurisdiction Belgium In Belgium, a decree is a law of a community or regional parliament, e.g. the Flemish Parliament. France The word ''décret'', literally "decree", is an old legal usage in France and is used to refer to executive orders issued by the French President or Prime Minister. Any such order must not violate the French Constitution or Civil Code, and a party has the right to request an order be annulled in the French Council of State. Orders must be ratified by Parliament before they can be modified into legislative Acts. Special ...
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Cadastre
A cadastre or cadaster is a comprehensive recording of the real estate or real property's metes and bounds, metes-and-bounds of a country.Jo Henssen, ''Basic Principles of the Main Cadastral Systems in the World,'/ref> Often it is represented graphically in a cadastral map. In most countries, legal systems have developed around the original administrative systems and use the cadastre to define the dimensions and location of land parcels described in legal documentation. A land parcel or cadastral parcel is defined as "a continuous area, or more appropriately volume, that is identified by a unique set of homogeneous property rights". Cadastral surveys document the Boundary (real estate), boundaries of land ownership, by the production of documents, diagrams, sketches, plans (''plats'' in the US), charts, and maps. They were originally used to ensure reliable facts for land valuation and taxation. An example from early England is the Domesday Book in 1086. Napoleon established a ...
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