Autore
Colaneri, Paola

Titolo
Federalismo fiscale e riqualificazione della spesa in agricoltura
Periodico
Economia & diritto agroalimentare
Anno: 2009 - Volume: 14 - Fascicolo: 3 - Pagina iniziale: 55 - Pagina finale: 81

Issues relative to fiscal federalism represent one of the most actual topics at a national level, due to the recent emanation of the Law 42/2009. This last normative intervention is the result of an ampler process linked to the corollaries of globalisation: on the one side, the dissolution of the State-Nation concept (characterised by an alliance between market economy, social state and democracy) into a dimension dominated by the market and supranational relationships; on the other, the determination of a strong impulse and a solid logic towards a devolution of the power to the bottom, which creates new requests at a local level and also opens new opportunities to re-generate local identities. The debate on federalism in Italy faced the dualism between the method of the “regionalism of the uniformity” and that of “regionalism of differentiation”. The reform of the Title V of the Italian Constitution, fundamental turning point towards a federalist approach in Italy, was a reform comparable to an “engine waiting for some fuel”, where the “fuel” is the resources destined to be mobilised by the fiscal federalism. The contribution on this topic starts from the Law 42/2009. It then presents a rapid analysis of the issues linked to the dismissal of the financing criterion of historic expenses and to the consequent overtaking by a series of differentiated solutions (for the essential levels of performances – to be guaranteed on the national territory – and for the Fundamental Functions of Local Authorities – to be put into the hands of an efficient financing expenses criterion, based on a complete coverage of standard requirements – and for other expenses – whose fiscal capabilities will be reconciled). After this, the paper analyses the critical issues linked to the difficulties in determining the essential performances’ levels, within a specific regards to agricultural politics. These levels, in fact, also impact the ability to define legislative and evaluative competences about the possible smoothing systems to be put into action.



SICI: 1970-9498(2009)14:3<55:FFERDS>2.0.ZU;2-
Testo completo: http://www.fupress.net/index.php/eda/article/download/4553/4065

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