Technological progress makes the modernization of the objective estimation system more feasible
Direct estimation offers a large set of data whose relevance goes beyond the fiscal
Taxation by objective assessment by modules has been a focus of debate for many years. So much so that until recently there was still discussion about whether to reduce the limit on the volume of annual income from 250,000 to 150,000 euros .
Ultimately, it was decided to maintain the limit, but the debate will surely continue for a long time. There are reasons in favour of both maintaining or strengthening it, and gradually eliminating this method.
1) The simplicity of administrative burdens
Formal obligations are a source of costs and uncertainty insurance email list for many small entrepreneurs. It is not only a question of time and resources spent on compliance, but also a lack of knowledge and fear of the consequences of a possible error for their taxation.
They are a brake on entrepreneurship and the modules are, in that sense, an instrument to alleviate this. For example, it is a fact that many potential entrepreneurs prefer to develop an activity as an employee to avoid having to take responsibility for a set of obligations that they may not understand.
Furthermore, the modules are designed to alleviate the burden of indirect tax pressure on businesses that are characterized by their small size and, therefore, have fewer resources to meet the administrative work needs generated by the independent management of the formal obligations derived from direct estimation or contact with advisors who help them not only to stay up to date, but also to carry out the transition from paying taxes in modules to doing so in direct estimation.
2) Modernization of management
While it is true that modules represent a lower indirect tax burden for many businesses, it is also true that they can represent the perfect excuse for many of them not to modernize their management .
Direct estimation is based on the improvement of accounting information , but the effects of keeping accounting appropriate to the activity go far beyond tax obligations.
