The paper analyzes the main financial obstacles to achieve regional perimeter with a variable perimeter due to the "ontological" limit of "respect for the principles referred to in Article 119 of the Constitution", partially and disappointingly expressed in the application of fiscal federalism, i.e. from Delegation Law n. 42/2009 and, in cascade, from the indications referred to in the provisions of the unexpected first part of the Legislative Decree no. 68/2011. The proposed decentralization therefore lacks fundamental antecedent achievements and, among these, the limited explanation of territorial tax autonomy in the spaces reserved for it. Again, the operation requires certainty about the allocation of resources and it is necessary, among other things, to set the level of regional participation rates that affect the equalization profiles. If the desired effect is, above all, that of limiting the pervasive central power in financial coordination, the definition of differentiation must be another following a model of accountability management that provides for an effective redistribution of resources, in addition to involve all the institutions of the multi- level system.
Dal "federalismo fiscale simmetrico" al "decentramento fiscale asimmetrico" nella prospettiva dell'autonomia regionale differenziata
Letizia Laura
2019
Abstract
The paper analyzes the main financial obstacles to achieve regional perimeter with a variable perimeter due to the "ontological" limit of "respect for the principles referred to in Article 119 of the Constitution", partially and disappointingly expressed in the application of fiscal federalism, i.e. from Delegation Law n. 42/2009 and, in cascade, from the indications referred to in the provisions of the unexpected first part of the Legislative Decree no. 68/2011. The proposed decentralization therefore lacks fundamental antecedent achievements and, among these, the limited explanation of territorial tax autonomy in the spaces reserved for it. Again, the operation requires certainty about the allocation of resources and it is necessary, among other things, to set the level of regional participation rates that affect the equalization profiles. If the desired effect is, above all, that of limiting the pervasive central power in financial coordination, the definition of differentiation must be another following a model of accountability management that provides for an effective redistribution of resources, in addition to involve all the institutions of the multi- level system.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
