The issue of fiscal federalism has been much discussed in the last period in several European countries. This paper aims to identify and analyze the reform of the Italian fiscal federalism with various consequences to local and regional levels. The study has highlighted the decision making process of fiscal federalism by describing the evolution of financial autonomy. Specific needs were identified after the constitutional reform of 2001 and the new financial system has contributed to the reorganization of the State in favor of local governments, but its implementation has triggered a major conflict between the state and local authorities.
FISCAL FEDERALISM IN ITALY. BETWEEN NECESSITY AND SUSTAINABILITY
RODEAN, Neliana Ramona
2012-01-01
Abstract
The issue of fiscal federalism has been much discussed in the last period in several European countries. This paper aims to identify and analyze the reform of the Italian fiscal federalism with various consequences to local and regional levels. The study has highlighted the decision making process of fiscal federalism by describing the evolution of financial autonomy. Specific needs were identified after the constitutional reform of 2001 and the new financial system has contributed to the reorganization of the State in favor of local governments, but its implementation has triggered a major conflict between the state and local authorities.
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