Is There Really A Fiscal Federalism In Italy?
The provisions under comment do not prefigure full
financial independence of the regions and local bodies
(even if most of which are free of allocation restrictions) for
the following different reasons. Taxes decided by regions
are only a few. Besides, the State intervenes in favour of
poorer institutions through two different means “an
equalization fund” and “additional financial resources”.
The latter are bound to be used only for certain objectives.
To ensure equality, the State identifies “basic performance
levels” that must be guaranteed throughout the country,
without being able- to date- to determine their costs, but by
referring to a yet undefined, “cost standard”. Finally, the
contents of the law are not well-defined and insufficient to
satisfy the constitutional requirements concerning