Abstract
The guiding criteria set forth in the delegation law 111/2023 on the approximation of tax values to accounting values have so far remained largely unimplemented. The doubt that arises is whether the inaction on this front does not have, in addition to a proximate cause, also a remote cause. That is, it should not be ascribed solely to the need, indisput ably felt, to postpone interventions likely to impact on revenue in a very delicate phase for public finances, but reflects deeper needs. In particular, the difficulty, in some areas, of combining the solutions adopted on an accounting level with the interests associated with the measurement of the taxable amount (simplification, certainty, neutrality, absence of double non taxation or double taxation, fight against avoidance and evasion).