Comparing tax data across various Italian professional categories often reveals surprising and paradoxical gaps. As highlighted by an analysis from Itinerari Previdenziali, in numerous cases, business owners and self-employed professionals declare lower annual incomes to the tax authorities than what standard employees take home. A striking example involves jewelers, whose declared earnings fall short of school teachers, and restaurateurs, who rank below postal workers.

Discrepancies are equally stark in tourism and services: hotel managers declare an annual average of about €34,000, placing them below a baseline municipal employee. Among liberal professions, the gap between dentists and accountants stretches to nearly €20,000. At the top of the pyramid sit professional soccer players with an average declared income of €250,000, while nightclub managers hit rock bottom at just €11,000, even less than agricultural workers.

The analysis also examines the Tax Reliability Synthetic Indices (ISA): more than half of taxpayers fail to reach the threshold of 8 out of 10 for management transparency. Furthermore, while under 19% of taxpayers declare at least €35,000 gross annually, this small group shoulders roughly 65% of Italy's total personal income tax (Irpef) revenue.