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Il Governo ha incaricato la responsabile del Dipartimento delle finanze Widmer-Schlumpf d'elaborare un progetto per la modifica del sistema dell'imposta preventiva, attraverso il quale agevolare gli aumenti di capitale.
Come rileva l'Esecutivo in una nota, l'imposta preventiva contribuisce in misura sostanziale alle entrate della Confederazione e svolge una funzione di garanzia per quelle su reddito e sostanza, ma la sua efficacia è compromessa da un inconveniente maggiore: i gruppi svizzeri la possono infatti eludere effettuando le operazioni di finanziamento tramite società estere; le imprese devono quindi fare i conti con le spese per il mantenimento delle strutture oltre confine, mentre lo scopo di garanzia manca in parte l'obbiettivo.
Il passaggio al cosiddetto sistema del principio dell'agente pagatore consentirà di porre rimedio a questi problemi, permettendo una riscossione a prescindere dalla persona, fisica o giuridica che sia, dal domicilio e dal reddito.
ATS/dg
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