UNGARO: "Delega al Governo per il riordino del sistema fiscale al fine di uniformarlo al principio di cassa" (2886)

This legislative act proposes delegating power to the Government to reorganize the tax system. The primary objective is to align tax regulations with the 'cash principle,' ensuring that taxes are calculated based on actual cash inflows and outflows rather than accrued accounting entries. This change would primarily affect businesses and taxpayers by altering how taxable income is recognized, potentially simplifying tax reporting and improving liquidity management.