The fight against black economy

The protection of fiscal legality is also deployed through the fight against the phenomena of submerged economy, which includes all the activities of production of "legal" goods and services, of which the public authorities are not aware, in the double form of:

• "business undeclared", i.e. the exercise of business or self-employment in total violation of tax obligations;
  
• "undeclared work", which includes both irregularities due to an undeclared employment relationship (the so-called "undeclared work"), as well as situations of only formal regularity in the face of a salary and working conditions different from those contracted (the so-called "irregular work").
  

In this context, priority attention is given to:

• illegal and undeclared work and the related illegal activities, given that recent investigations have revealed a significant number of cases of recruitment and exploitation of labour (so-called "caporalato"). This phenomenon has been exacerbated by the pandemic emergency, as a result of which the use of labour in the home delivery sector has increased, including through digital platforms;
  
• fictitious contracts aimed at concealing the illegal supply of labour, seeking every profitable synergy with the territorial branches of the Labour Inspectorate and INPS and exploiting the risk analyses carried out by the Special Component.