Cities have got different methods to raise their resources, however the thesis mainly focuses on small cities, how they are surviving, what kind of policies they have and what are effects of their funding and policies on the planning system. Therefore, Talking about the governmental layer of municipalities, there are two main sources of fund collection for municipalities, (i) Municipal taxation mainly used to fund services that municipalities implement for citizens, mainly in form of property taxes, and (ii) In general, grants from governments, regions and provinces. So for some small municipalities. there is not a property tax increase that is big enough to help keep the city capable of funding the public services. So how sustainable it is in the future if these grants keep coming from the central government, and in which way property taxes are affecting the way small cities develop? Therefore is this the justest and efficient way to spend public money? so there is a tension between acting strategically and acting fairly? And as the main income for the average local government is the property tax, which has been on ongoing debate in Italy mainly discussing its economical effects, while some scholars highlighted another point regarding its effects on how cities develop. This is a relevant issue to raise because In Italy for example, there are around 8,000 municipalities, about 90% of Italian citizens live in municipalities with less than 15,000 inhabitants. Planners do not consider taxation as a planning tool despite the effects it has on cities, this dissertation explores the previously mentioned concepts in the Italian context, with a case study about small cities in Piacenza’s area, evaluating alternative scenarios of policies, whether it is municipal fusion or a more radical change in the taxation system, in the form of land value taxation to substitute the currently used property tax.
Le città hanno metodi diversi per accrescere le loro risorse, tuttavia questa tesi ha un focus principalmente sulle piccole città, su come sopravvivono, che tipo di politiche hanno e quali sono gli effetti dei loro finanziamenti e delle loro politiche sulla pianificazione. Perciò, parlando dello strato governativo dei comuni, esistono due principali fonti di raccolta fondi per i comuni, (i) la tassazione municipale principalmente utilizzata per finanziare i servizi che i comuni implementano per i cittadini, principalmente sotto forma di tasse sulla proprietà, e (ii) in generale , finanziamenti di governi, regioni e province. Per alcuni piccoli comuni non esiste un aumento dell'imposta sulla proprietà che sia abbastanza sostanziosa da aiutare la città a finanziare i servizi pubblici. Per cui, quanto è sostenibile in futuro se queste sovvenzioni continuano a venire dal governo centrale e in che modo le tasse sulla proprietà incidono sullo sviluppo delle piccole città? È’ questo il modo più giusto ed efficiente per spendere soldi pubblici? Quindi c'è ostilità tra agire strategicamente e agire correttamente? Il reddito principale per la maggior parte dei governi locali è la tassa sulla proprietà, su cui è presente un dibattito in Italia per capirne i suoi principali effetti economici, mentre alcuni studiosi hanno messo in evidenza un altro punto riguardo ai suoi effetti su come si sviluppano le città. Questo è un problema particolarmente rilevante sul suolo italiano considerando che i Comuni sono circa 8.000 e di questi il 90% dei cittadini italiani vive in comuni con meno di 15.000 abitanti. I progettisti non tengono in considerazione la tassazione come uno strumento di pianificazione, nonostante gli effetti che ha sulle città. Questa tesi esplora i concetti precedentemente citati all'interno del contesto italiano, prendendo come caso studio piccole città nella zona di Piacenza, valutando scenari alternativi di politiche, che sia una fusione tra più comuni o un cambiamento più radicale nel sistema fiscale, sotto forma di tassazione del valore fondiario per sostituire l'imposta sulla proprietà attualmente utilizzata.
Inefficiencies of the current taxation system and its effect on planning. Critical analysis of Italian small cities
ADES, AHMED MOHAMED HASSAN
2019/2020
Abstract
Cities have got different methods to raise their resources, however the thesis mainly focuses on small cities, how they are surviving, what kind of policies they have and what are effects of their funding and policies on the planning system. Therefore, Talking about the governmental layer of municipalities, there are two main sources of fund collection for municipalities, (i) Municipal taxation mainly used to fund services that municipalities implement for citizens, mainly in form of property taxes, and (ii) In general, grants from governments, regions and provinces. So for some small municipalities. there is not a property tax increase that is big enough to help keep the city capable of funding the public services. So how sustainable it is in the future if these grants keep coming from the central government, and in which way property taxes are affecting the way small cities develop? Therefore is this the justest and efficient way to spend public money? so there is a tension between acting strategically and acting fairly? And as the main income for the average local government is the property tax, which has been on ongoing debate in Italy mainly discussing its economical effects, while some scholars highlighted another point regarding its effects on how cities develop. This is a relevant issue to raise because In Italy for example, there are around 8,000 municipalities, about 90% of Italian citizens live in municipalities with less than 15,000 inhabitants. Planners do not consider taxation as a planning tool despite the effects it has on cities, this dissertation explores the previously mentioned concepts in the Italian context, with a case study about small cities in Piacenza’s area, evaluating alternative scenarios of policies, whether it is municipal fusion or a more radical change in the taxation system, in the form of land value taxation to substitute the currently used property tax.| File | Dimensione | Formato | |
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Inefficiencies of the Current Taxation System .pdf
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Descrizione: Thesis text
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https://hdl.handle.net/10589/151162