Non balzelli ma riforma del fisco. Più progressività per l’uguaglianza
Si parla in questi giorni di diversi “balzelli”, su singoli prodotti. Magari alcuni di questi possono pure avere una loro plausibilità, MA aumentare le tasse sui prodotti risponde a una logica antiprogressiva, perché questa tassa graverà nello stesso modo su tutti (ad esempio, per chi guadagna 12.000 euro l’anno come per chi ne guadagna 120.000 o 1.200.000).
Basta. L’elusione dell’art. 53 della #Costituzione è ormai davvero troppo forte. Serve una diminuzione della giungla di tasse e balzelli e una revisione delle aliquote IRPEF che sgravi un po’ chi ha meno e chieda a chi ha di più e soprattutto a chi ha molto di più (oggi l’ultima aliquota scatta incredibilmente a 75.000 euro) un contributo maggiore. Perché questo esige la nostra Costituzione, in base al già citato articolo 53 ma anche al tanto vilipeso nuovo articolo 81, che prevede l’equilibrio di bilancio che però – come evidenziato dalla Corte costituzionale – non può essere raggiunto sacrificando le prestazioni che la stessa Costituzione richiede come necessarie, per il perseguimento dell’uguaglianza sostanziale e la seria realizzazione dello stato sociale.
Di Andrea Pertici, avvocato e professore ordinario di giurisprudenza Università di Pisa
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