The Italian system of cadastral-based taxation seems to be misguided and cross-eyed. Meanwhile, the EU focuses on the fact that property taxes cut on first residences, due from 2016, is not consistent with repeated Council recommendations to shift taxation away from productive factors onto property and consumption. In fact, key elements of the country-specific recommendations, such as the revision of cadastral values, have not been implemented. This happens because the Italian system of cadastral-based taxation is managed both by a Central Government’s Agency and by the municipal level of government, without intelligible apportionment of tasks and functions between the two levels. Such unintelligibility concerns both the instruments of cadastral registration and the types of taxes regarding real estate. As a consequence, the Italian system of cadastral-based taxation seems to be misguided. An Italian recent reform (art. 2, Law n. 23/2014) provides new perspectives in cadastral-based taxation, but it seems the above mentioned issue will remain, that of a cross-eyed, misguided system.

FLESSI INTER-ISTITUZIONALI NELLE RIFORME DEL CATASTO

AULENTA, MARIO
2016-01-01

Abstract

The Italian system of cadastral-based taxation seems to be misguided and cross-eyed. Meanwhile, the EU focuses on the fact that property taxes cut on first residences, due from 2016, is not consistent with repeated Council recommendations to shift taxation away from productive factors onto property and consumption. In fact, key elements of the country-specific recommendations, such as the revision of cadastral values, have not been implemented. This happens because the Italian system of cadastral-based taxation is managed both by a Central Government’s Agency and by the municipal level of government, without intelligible apportionment of tasks and functions between the two levels. Such unintelligibility concerns both the instruments of cadastral registration and the types of taxes regarding real estate. As a consequence, the Italian system of cadastral-based taxation seems to be misguided. An Italian recent reform (art. 2, Law n. 23/2014) provides new perspectives in cadastral-based taxation, but it seems the above mentioned issue will remain, that of a cross-eyed, misguided system.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11586/180525
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