Italy published the Decree of 21 March 2022 from the Ministry of Economy and Finance in the Official Gazette on 14 April 2022. The decree approves synthetic indexes of taxpayer reliability (indici sintetici di affidabilità fiscale, ISA) for 88 economic (business) activity categories. ISA is a system for assessing the level of compliance (reliability) of a taxpayer. A higher rating results in additional benefits such as simplified administrative procedures, faster VAT refunds, and shorter dea…