Autore: Tucciarelli, Claudio
Titolo: Pareggio di bilancio e federalismo fiscale
Periodico: Quaderni costituzionali
Anno: 2012 - Fascicolo: 4 - Pagina iniziale: 799 - Pagina finale: 828

The recent reform of the Italian Constitution establishes the balanced budget rule, in compliance with the fiscal compact treaty. The reform has a highly symbolic meaning. However, the actual impact of the amendment on the Italian legal system cannot be evaluated at the moment, but only after its full implementation through laws provided by the reform.Does the reform restrict the revenue and expenditure autonomy of Regions and local authorities? How does the reform affect the Italian «fiscal federalism», that already allows awidespread coordination role of the State? The answer to this questions can be only givenat the very end of a complex implementation process.


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SICI: 0392-6664(2012)4<799:PDBEFF>2.0.ZU;2-E
Testo completo: http://www.mulino.it/download/article/10.1439/38689
Testo completo alternativo: http://www.mulino.it/doi/10.1439/38689

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