In A new phase goes through tax policy for professional, as the strengthening of electronic controls creates the conditions for intervention in the current system of documents. The focus is both fairer taxation of those who actually have low incomes and the possibility of providing incentives to taxpayers who are consistently consistent to their obligations.
The main aim is to limit the taxable matter that remains outside the system, whether it is income or VAT. The more transactions are recorded electronically and the more effectively tax evasion is limited, the greater the tax rate can be. financial margin for tax reliefs.
In this context, the possibility of limiting the burden caused by the presumption system to specific categories of professionals is also considered.
The taxman Stelios Legal explained that the effort focuses on identifying income and transactions that are not declared, so that additional tax revenues can be used to finance reliefs and gradually deescalate the weight of the evidence.
The presumption system applied from 2023 concerns professional and individual enterprises. However, its application has highlighted cases where professionals with indeed low economic activity are called upon to tax for income higher than they actually obtained.
This is one of the issues that could be addressed through subsequent changes, since available electronic data allow tax administration to form more accurate picture of the actual activity of each professional.
Electronic «net» ACE
A defining role in the new approach plays the digital tools at its disposal. ADEThe continued expansion of electronic transactions and the interconnection of different information systems allow tax authorities to monitor economic activity much more effectively.
The electronic grid includes myDATA, POS and cash registers, while adding tools such as the digital consignment note and electronic invoice.
The logic is that every transaction leaves an electronic print and corresponds in time to a tax document. In this way, the possibilities of withholding turnover are limited, while controls can be made more targeted, through data crossings and the detection of deviations.
A more effective record of transactions may simultaneously limit two different sources of tax revenue loss: taxation on income tax and withholding VAT.
The stronger this digital control system becomes, the reduced theoretically and the need to use horizontal presumption mechanisms as a key tool for calculating taxable income.
Incentives for tax consistent
Another aspect that is being considered concerns the rewards for consistent professionalsTax behaviour will not necessarily be limited to the amount of income declared, but could be assessed as a whole.
A taxpayer's image can take into account the late payment of taxes, the absence of dues and the consistency in the fulfilment of his obligations to the State in general.
«The financial staff now rewards tax-contributors», said Stelios Legal, describing the philosophy that could govern subsequent interventions.
Through the electronic data collected by ACE, a species can essentially be created «tax calendar» for each professional. This will reflect his behavior over time, allowing the administration to know who are consistently and timelyly fulfilling their obligations.
Such an image could, in future, form the basis for specific tax incentives or other facilities, so that consistency can obtain a more tangible economic benefit.
Tax image and access to finance
The assessment of the economic behaviour of professionals is not limited to their relationship with the IRS. In the same direction, the credit rating certificate via gov.gr, which can help create a more complete picture of the financial credibility of a professional.
This information is also of particular importance in relations with banks and the market, as consistency in financial obligations is a crucial factor in credit rating.
The next step, therefore, is the transition from a system which is largely based on evidence towards a model in which real electronic data will gain more and more gravity. As long as tax evasion is limited and the tax base widens, greater space can be created for both targeted cost reductions and for substantial incentives to those who remain consistent.
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