El modelo italiano de federalismo fiscal
In 2001 an important reform was enacted in Italy to amend part of the constitution regarding the autonomous nature of the regions and the local corporations. The new provisions on their treasuries led to statements (perhaps politically motivated to play to the media) that the Constitution had introd...
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Centro de Estudios Políticos y Constitucionales
2010
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| Online Access: | http://dialnet.unirioja.es/servlet/oaiart?codigo=3276071 |
| Source: | Revista española de derecho constitucional, ISSN 0211-5743, Año nº 30, Nº 88, 2010, pags. 189-218 |
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dialnet-ar-18-ART00007458422016-04-13El modelo italiano de federalismo fiscalBrancasi, AntonioFiscal federalismtaxespublic treasuryregions and local corporationsFederalismo fiscaltributoshacienda públicaregiones y entes localesIn 2001 an important reform was enacted in Italy to amend part of the constitution regarding the autonomous nature of the regions and the local corporations. The new provisions on their treasuries led to statements (perhaps politically motivated to play to the media) that the Constitution had introduced a system of fiscal federalism. But the interpretation of the new provisions followed two underlying ideas: federalism for solidarity and federalism for separation. Although eight years have gone by since the constitutional reform, the current system of regional and local funding remains the same and only recently has a law been passed that empowers the government with legislative authority to activate fiscal federalism. The guidelines that the parliament established for exercise of this authority show a compromise between the two concepts of fiscal federalism yet leave various problems unsolved.En 2001 hubo en Italia una importante reforma que modificó la parte de la Constitución relativa a la autonomía de las regiones y de los entes locales. Las nuevas disposiciones sobre la hacienda de dichos entes hicieron decir, con intención mediática por parte de algunas fuerzas políticas, que la Constitución habría introducido un sistema de federalismo fiscal. La interpretación de estas nuevas disposiciones siguió dos ideas de fondo, la del federalismo solidario y la del federalismo separatista. A pesar de que han transcurrido ya ocho años desde la reforma constitucional, el sistema actual de financiación de regiones y de entes locales es todavía el de entonces y sólo recientemente se ha aprobado una ley que atribuye al Gobierno una delegación legislativa para actuar el federalismo fiscal. Los criterios directivos establecidos por el Parlamento para el ejercicio de la delegación ponen de manifiesto una solución de compromiso entre los dos conceptos de federalismo fiscal y, al mismo tiempo, dejan sin resolver diversos problemasCentro de Estudios Políticos y Constitucionales2010text (article)application/pdfhttp://dialnet.unirioja.es/servlet/oaiart?codigo=3276071(Revista) ISSN 0211-5743Revista española de derecho constitucional, ISSN 0211-5743, Año nº 30, Nº 88, 2010, pags. 189-218spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: http://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: http://dialnet.unirioja.es/info/derechosOAI
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Revista española de derecho constitucional, ISSN 0211-5743, Año nº 30, Nº 88, 2010, pags. 189-218
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Spanish
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| topic |
Fiscal federalism
taxes public treasury regions and local corporations Federalismo fiscal tributos hacienda pública regiones y entes locales |
| spellingShingle |
Fiscal federalism
taxes public treasury regions and local corporations Federalismo fiscal tributos hacienda pública regiones y entes locales Brancasi, Antonio El modelo italiano de federalismo fiscal |
| description |
In 2001 an important reform was enacted in Italy to amend part of the constitution regarding the autonomous nature of the regions and the local corporations. The new provisions on their treasuries led to statements (perhaps politically motivated to play to the media) that the Constitution had introduced a system of fiscal federalism. But the interpretation of the new provisions followed two underlying ideas: federalism for solidarity and federalism for separation. Although eight years have gone by since the constitutional reform, the current system of regional and local funding remains the same and only recently has a law been passed that empowers the government with legislative authority to activate fiscal federalism. The guidelines that the parliament established for exercise of this authority show a compromise between the two concepts of fiscal federalism yet leave various problems unsolved.
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| format |
Article
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| author |
Brancasi, Antonio
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| author_facet |
Brancasi, Antonio
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| author_sort |
Brancasi, Antonio
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| title |
El modelo italiano de federalismo fiscal
|
| title_short |
El modelo italiano de federalismo fiscal
|
| title_full |
El modelo italiano de federalismo fiscal
|
| title_fullStr |
El modelo italiano de federalismo fiscal
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| title_full_unstemmed |
El modelo italiano de federalismo fiscal
|
| title_sort |
el modelo italiano de federalismo fiscal
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| publisher |
Centro de Estudios Políticos y Constitucionales
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| publishDate |
2010
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| url |
http://dialnet.unirioja.es/servlet/oaiart?codigo=3276071
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| _version_ |
1709714781276995584
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