Examination refers to the activity of an entity, public or private, which is responsible for the collection of taxes on behalf of the State, or local authorities and social security bodies connected to it.

The subject that manages the activity materially is called a tax collector.

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According to D.P.R. 28 January 1988, no. 43, implementing the delegation of 4 October 1986, no. 657, the tax collection was reformed, entrusting to the concessionaires the compulsory collection of all tax levies with effect from 1 January 1990. The task was entrusted to a concession to approximately 40 private bodies, often linked to banking institutions (bank accounts) . Exercise activity was often associated with the bank and its treasury activities, so much so that even today workers absorbed by Equitalia are placed in banking category unions (eg FABI, UILCA) and not in the category of the Italian public administration.

However, the system gradually became under public discipline; initially with the creation of a government agency agency, the Revenue Agency responsible for carrying out tax assessments and subsequently collecting them by means of appropriate assessment companies. For this purpose a special stock company was created, the Recapitulation S.p.A. who changed name from Equitalia since 2007. Notemodify wikitesto Voices correlateemodify wikitesto

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