Piccole imprese. Reggio Calabria si conferma la città italiana con la fiscalità più elevata. Il comune meno oneroso è Gorizia

L’incidenza media del peso fiscale totale che grava su una piccola impresa nel 2016 dovrebbe toccare il 61 per cento. Ma sono numerosi i comuni destinati a discostarsi sensibilmente dalla media. A certificarla è l’Osservatorio del Cna sulla tassazione delle pmi che ha stilato la classifica del peso fiscale complessivo nei capoluoghi italiani.

A Reggio Calabria, che si conferma la città italiana con la fiscalità più elevata, il Total tax rate tocca il 73,2 per cento. Rimane seconda Bologna, con il Ttr al 71,9 per cento. Sale di una posizione Roma, terza, con il Ttr al 69,8 per cento. Scala due posti Catania, quarta, con il 68,5 per cento. Firenze rimane quinta, con il 68,5 per cento. E scala un posto Bari, sesta, con il 67,9 per cento. Napoli, invece, scivola al settimo posto (era terza) con il Ttr al 67,8 per cento davanti a Salerno, rimasta ottava, con il 66,8 per cento di prelievo fiscale complessivo.

Nella poco invidiabile top ten si scambiano la posizione Cremona (salita al nono dal decimo posto) con il 66,8 per cento e Foggia, passata al decimo, con il 66,4 per cento.

Al Ttr corrisponde, ovviamente, anche il Tax free day, il giorno della liberazione fiscale. Sono le piccole imprese di Reggio Calabria a dover lavorare di più per il fisco: fino al 24 settembre, quasi un mese e mezzo oltre la media, che cade il 10 agosto. Seguono Bologna (19 settembre), Roma (11 settembre) Catania e Firenze (7 settembre), Bari (5 settembre), Napoli (4 settembre), Salerno e Cremona (31 agosto), Foggia (30 agosto).

All’opposto il comune meno oneroso è Gorizia, dove l’incidenza del peso totale della fiscalità sulle piccole imprese si ferma al 54,4 per cento. Gorizia ha tolto lo scettro a Cuneo, ora seconda con il 54,5 per cento alla pari con Belluno, che invece migliora di una posizione. La perde Sondrio (54,8 per cento) mentre quint’ultima rimane Udine (55,2 per cento). Nella top ten dei comuni meno onerosi entra, quindi, Carbonia (55,3 per cento) che precede Imperia, Arezzo e Mantova (55,7 per cento) e Vicenza (55,9 per cento).

Il Total tax rate corrisponde, anche tra i comuni meno onerosi, al Tax free day. A Gorizia, Cuneo e Belluno si comincia a lavorare per l’impresa e la propria famiglia il 17 luglio (ben oltre due mesi prima di Reggio Calabria), il 19 luglio a Sondrio, il 20 a Udine e Carbonia, il 22 a Imperia, Arezzo e Mantova, il 23 a Vicenza.
(Fonte: Confederazione nazionale dell’artigianato)

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