This book provides a clear and understandable insight into the various accounting regimes currently applicable under Italian tax law. Following an explanation of regular or double-entry bookkeeping, which is an optional system for all income earners, the discussion moves on to the main features of the special regimes applicable to small income earners. The fundamentals of each regime are explained concisely. Additionally, the individual advantages and disadvantages of applying each regulation are clearly outlined, making it easier for small income earners to choose the system that is right for them.