Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Agenzia_delle_Entrate
|
| gptkbp:appliesTo |
businesses
self-employed |
| gptkbp:country |
gptkb:Italy
|
| gptkbp:excludes |
agriculture
public administrations some non-profit organizations |
| gptkbp:fullName |
gptkb:Imposta_Regionale_sulle_Attività _Produttive
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRAP
|
| gptkbp:introducedIn |
1997
|
| gptkbp:legislature |
gptkb:Legislative_Decree_446/1997
|
| gptkbp:purpose |
fund regional health services
|
| gptkbp:rateType |
proportional
|
| gptkbp:rating |
3.9%
variable by region |
| gptkbp:replacedBy |
local income tax
healthcare contributions |
| gptkbp:taxStatus |
net value of production
regional tax |
| gptkbp:bfsParent |
gptkb:NRC_Industrial_Research_Assistance_Program_(IRAP)
|
| gptkbp:bfsLayer |
5
|