The synthetic Index of Reliability evaluates the reliability degree of each taxpayer.
- More than 3 million companies and professionals involved
- The system considers a set of reliability and anomaly indicators
- It is estimated on a 1:10 scale
- The declared data are compared with other institutional data bases
- Data on 8-year panel are considered for a more accurate analysis
- Taxpayers with a high reliability decree can access a reward system
Before being approved each ISA undergoes a compliance process including 6 phases:
- Information acquisition
- Data quality analysis
- Definition of reliability or anomaly indicators
- Debate with trade associations and the Revenue Agency
- Opinion of the Commission of Experts
- Publication in the "Gazzetta Ufficiale"