Critical notes on the Otto per mille today

Abstract

In recent years, there has been an increase in preference for the State in the distribution of the Otto per mille of the IRPEF. Recent amendments to Law n. 222 of 1985 have favored an expansion of resource destinations in favor of the public sector, giving taxpayers a more active role. However, the forced mechanism of carrying forward unexpressed choices continues to raise concerns about the free exercise of conscience in religious matters. A profound revision of the regulations in accordance with the principle of laicità and its corollaries is necessary, or at least, to address the distortions in the automatic allocation of contributions from those who do not express preferences by using them exclusively for social purposes.