La finanza regionale e il lento percorso verso l'autonomia

Public finance and taxation have been strongly influenced by the processes of fiscal consolidation undertaken in recent years in Italy to achieve the goals set by the EU. The autonomist process of the State introduced by the constitutional reform of 2001 has slowed down due to a legislation based essentially on cuts in funding regions and local autonomies, resulting in further centralization of functions towards the central State. However, it does not appear to have brought any benefits in terms of more effective implementation of public policies. Solutions that shift the paradigm towards the distribution of competences goal-oriented rather than based only on the mere distinction between principles and discipline seem to be more appropriate. Even the recent the proposal for the implementation of a new arrangement of functions between the State and the Regions, as provided by the asymmetry clause (art. 116 Cost.), appears to be hard to implement if not placed in the broader framework of fiscal federalism.