A statistical database for the trade sector. A prototype of a new data collection tool

This paper focuses on the problems arising in the construction of an integrated database whichuses administrative financial registers, on the advantages of the database obtained and on itscharacteristics. To be precise, in this study information coming from two different types oftaxes is compared. The first tax is VAT (value added tax), which is applied in a standardizedway at European level. The second tax is the Regional Tax on Production (in Italian IRAP),which is a tax applied in Italy. Each source of data is set up with reference to the reasons whytax is applied, therefore each gives a partial description of the internal trade. In order to usethe above-mentioned sources for economic analysis, statistical work is required.