What happened to the principle crystallized by Article 53 of the Constitution on tax progressivity? According to Uil, it risks disappearing because “it increasingly tends to weaken precisely at the level of taxation closest to citizens, the local one”. A study carried out by the Social State, Tax and Social Security Policies, Southern Italy and Immigration Service of the Uil analyzed the system of additional regional and municipal income tax, highlighting the failure to apply the redistributive logic in many areas of the country.
In Calabria, for example, we are faced with a fixed regional surcharge of 1.73 percent and another on a municipal basis which is equal to 0.8 percent for the provinces of Catanzaro, Cosenza, Crotone and Reggio Calabria. The only exception is Vibo Valentia where municipal surcharges do not apply for taxable incomes up to 7,000 euros per year, while 1.2 percent is calculated for those above this figure.
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