摘要：The main purpose of this paper is to analyze and compare the current local tax on real estate and the future and assessing criticality. The tax base is calculated by applying calculation methods that differ depending on the type of property you must tax. For buildings used for residential, the tax base is calculated on the basis of the cadastral income; in the case of building land is rather used the market value of land and buildings and, for rent, rural manor. The land property values are always lower than market values, which is because some time trying to implement a revision of the class with the objective of bringing the two values. The reclass procedure has recently been adopted in the municipality of Milano where it was decided to reclass of buildings located within a few micro-climates for the most central, in which houses were originally built affordable housing to meet the housing needs of the social classes poor and that over time turned into mansions in the city center. From 1 January 2012, the Imu will come into force, only municipal tax, which replaces the current Ici; the two taxes differ in the higher fixed rate (7.6 ‰), which does not involve substantial modifications to the old system tax. In this way, the result will be to produce an increase in the tax burden without solving the inequalities of the old system but increasing the gap. The Implementation Act contains provisions which IMU when applied to allow municipalities to solve some problems present in the Ici.
