QUEL CHE RESTA DEL PROCESSO DI ATTUAZIONE DELLA LEGGE DELEGA SUL FEDERALISMO FISCALE: LO STATO ATTUALE DELLA FISCALITA' REGIONALE E LOCALE

Fiscal federalism is analyzed both after the publication of almost all decrees and after the recent variations adopted to tackle the actual financial and economic crisis. The regional and local financial autonomy, that is the aim of the federal reform is, however, only a semblance: everything is in fact still being ruled by the laws of the central Government, while all other government’s levels are totally powerless. The result is a set of rules, which does not comply with the aim of the reform of Title V of our Constitution and with the cooperative federal model. This situation might create major risks in terms of equality for citizens and regions, also in violation of the national law and of the European principles.