Il federalismo fiscale tra principi tributari e prospettive di attuazione

Abstract

The financial autonomy of the Regions ex art. 119 of the Italian Constitution plays a role fundamental for the implementation of the constitutional reform. The ratio is to seek, from the point of view of the principles of efficiency and effectiveness, a real tax autonomy to the Regions. However there are still no taxes of Regions and we are still witnessing an effective role of the joint participation to state taxes with a strong centralist thrust